What's happening
This bill allows Port Jervis to impose a local occupancy tax of up to 3% on hotel and motel stays for up to three years.
Why it matters
Revenue is earmarked for local benefits. Funds from the occupancy tax must be deposited into a dedicated "hospitality tax fund" and can only be used for infrastructure development, construction, rehabilitation, and promotion of tourism in Port Jervis. This means visitors help directly fund improvements that may also enhance residents’ quality of life and economic opportunities.
Exemptions protect certain groups. The law specifically exempts government entities, nonprofits focused on charitable, educational, or religious purposes, and guests staying for 30 days or more ("permanent residents"), ensuring the tax primarily targets short-term, non-essential stays rather than vulnerable or long-term populations.
Detailed administrative safeguards. The bill outlines clear procedures for collecting, remitting, and challenging the tax, including provisions for refunds, time limits on assessments, and judicial review. This helps ensure accountability, transparency, and due process for hoteliers and guests.
Temporary and renewable authorization. The tax can be enacted for up to three years at a time, with the possibility of renewal through new local laws. This provides a built-in review mechanism for Port Jervis officials and residents to assess the tax’s impacts and effectiveness before deciding on its continuation.
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Who cares
Port Jervis city officials
The bill would let the city impose a room occupancy tax of up to 3 percent, with revenue deposited in a hospitality tax fund for infrastructure and tourism-related uses determined by the common council.
Hotel, motel and boarding house operators
A local law could make lodging operators responsible for collecting and paying the tax and filing returns.
Port Jervis lodging guests
Guests could face an additional tax of up to 3 percent of the daily room rate if the city adopts a local law.
Long-term hotel and motel residents
People occupying rooms for at least 30 consecutive days would be exempt from the tax.
Headline styles
Let Port Jervis Tax Hotels
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.368
- Delivered to governor
- Returned to senate
- Passed assembly
- Home rule request
- Ordered to third reading rules cal.303
- Substituted for A6079A
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 38–22
- Home rule request
- Ordered to third reading cal.883
Show 13 earlier actions
- Reported and committed to rules
- Reported and committed to finance
- Referred to investigations and government operations
- Returned to senate
- Died in assembly
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 45–17
- Ordered to third reading cal.1505
- Committee discharged and committed to rules
- Print number 4717a
- Amend (t) and recommit to investigations and government operations
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Allow Port Jervis Hotel Tax
Assembly Floor Calendar · Sponsor Karl Brabenec
Full text
3 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4717--A
2019-2020 Regular Sessions
IN SENATE
March 21, 2019
Introduced by Sen. METZGER -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to allowing for the establishment of an occupancy tax in the city of Port Jervis; and providing for the repeal of such provisions upon expiration thereof
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The tax law is amended by adding a new section 1202-ff to read as follows:
§ 1202-ff. Occupancy tax in the city of Port Jervis. (1) Notwithstanding any other provision of law to the contrary, the city of Port Jervis, in the county of Orange, is hereby authorized and empowered to adopt and amend local laws imposing in such city a tax, in addition to any other tax authorized and imposed pursuant to this article, such as the legislature has or would have the power and authority to impose upon persons occupying any room for hire in any hotel. For the purposes of this section, the term "hotel" shall mean a building or portion of it which is regularly used and kept open as such for the lodging of guests. The term "hotel" includes an apartment hotel, a motel or a boarding house, whether or not meals are served. The rate of such tax shall not exceed three percent of the per diem rental rate for each room whether such room is rented on a daily or longer basis.
(2) Such taxes may be collected and administered by the chief fiscal officer of the city of Port Jervis by such means and in such manner as other taxes which are now collected and administered by such officer or as otherwise may be provided by such local law.
(3) Such local laws may provide that any taxes imposed shall be paid by the person liable therefor to the owner of the room for hire in the tourist home, inn, club, hotel, motel or other similar place of public
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10035-02-9
S. 4717--A 2
accommodation occupied or to the person entitled to be paid the rent or charge the room for hire in the tourist home, inn, club, hotel, motel, or other similar place of public accommodation occupied for and on account of the city of Port Jervis imposing the tax and that such owner or person entitled to be paid the rent or charge shall be liable for the collection and payment of the tax; and that such owner or person entitled to be paid the rent or charge shall have the same right in respect to collecting the tax from the person occupying the room for hire in the tourist home, inn, club, hotel, motel or other similar place of public accommodation, or in respect to nonpayment of the tax by the person occupying the room for hire in the tourist home, inn, club, hotel, motel, or similar place of public accommodation, as if the taxes were a part of the rent or charge and payable at the same time as the rent or charge; provided however, that the chief fiscal officer of the city, specified in such local laws, shall be joined as a party in any action or proceeding brought to collect the tax by the owner or by the person entitled to be paid the rent or charge.
(4) Such local laws may provide for the filing of returns and the payment of the taxes on a monthly basis or on a basis of any longer or shorter period of time.
(5) This section shall not authorize the imposition of such tax upon any of the following:
a. The state of New York, or any public corporation (including a public corporation created pursuant to agreement or compact with another state or the dominion of Canada), improvement district or other political subdivision of the state;
b. The United States of America, insofar as it is immune for taxation; or
c. Any corporation or association, or trust, or community chest, fund or foundation organized and operated exclusively for religious, charitable or education purposes, or for the prevention of cruelty to children or animals, and no part of the net earnings of which inures to the benefit of any private shareholder or individual and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation; provided, however, that nothing in this paragraph shall include an organization operated for the primary purpose of carrying on a trade or business for profit, whether or not all of its profits are payable to one or more organizations described in this paragraph.
d. A permanent resident of a hotel or motel. For the purposes of this section, the term "permanent resident" shall mean a natural person occupying any room or rooms in a hotel or motel for at least thirty consecutive days.
(6) Any final determination of the amount of any tax payable hereunder shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under article seventy-eight of the civil practice law and rules if application therefor is made to the supreme court within thirty days after the giving of notice of such final determination, provided, however, that any such proceeding under article seventy-eight of the civil practice law and rules shall not be instituted unless:
a. The amount of any tax sought to be reviewed, with such interest and penalties thereon as may be provided for by local laws or regulations shall be first deposited and there shall be filed an undertaking, issued by a surety company authorized to transact business in this state and approved by the superintendent of financial services of this state as to
S. 4717--A 3
solvency and responsibility, in such amount as a justice of the supreme court shall approve to the effect that if such proceeding be dismissed or the tax confirmed the petitioner will pay all costs and charges which may accrue in the prosecution of such proceeding; or
b. At the option of the petitioner, such undertaking may be in a sum sufficient to cover the taxes, interests and penalties stated in such determination plus the costs and charges which may accrue against it in the prosecution of the proceeding, in which event the petitioner shall not be required to pay such taxes, interest or penalties as a condition precedent to the application.
(7) Where any taxes imposed hereunder shall have been erroneously, illegally or unconstitutionally collected and application for the refund therefor duly made to the proper fiscal officer or officers, and such officer or officers shall have made a determination denying such refund, such determination shall be reviewable by a proceeding under article seventy-eight of the civil practice law and rules, provided, however, that such proceeding is instituted within thirty days after the giving of the notice of such denial, that a final determination of tax due was not previously made, and that an undertaking is filed with the proper fiscal officer or officers in such amount and with such sureties as a justice of the supreme court shall approve to the effect that if such proceeding be dismissed or the taxes confirmed, the petitioner will pay all costs and charges which may accrue in the prosecution of such proceeding.
(8) Except in the case of a willfully false or fraudulent return with intent to evade the tax, no assessment of additional tax shall be made after the expiration of more than three years from the date of the filing of a return, provided, however, that where no return has been filed as provided by law the tax may be assessed at any time.
(9) All revenues resulting from the imposition of the tax under the local laws shall be paid into the treasury of the city of Port Jervis and shall be credited to and deposited in the hospitality tax fund of such city. Such revenues may be used for infrastructure development, construction, rehabilitation and promotion of designation tourism as so determined by the common council of the city of Port Jervis.
(10) Each enactment of such a local law may provide for the imposition of a hotel or motel tax for a period of time no longer than three years from the date of its enactment. Nothing in this section shall prohibit the adoption and enactment of local laws, pursuant to the provisions of this section, upon the expiration of any other local law adopted pursuant to this section.
(11) If any provision of this section or the application thereof to any person or circumstance shall be held invalid, the remainder of this section and the application of such provision to other persons or circumstances shall not be affected thereby.
§ 2. This act shall take effect immediately and shall expire September 1, 2022 when upon such date the provisions of this act shall be deemed repealed.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to allowing for the establish- ment of an occupancy tax in the city of Port Jervis; and providing for the repeal of such provisions upon expiration thereof
Purpose
To authorize the city of Port Jervis in Orange County to impose a occu- pancy tax of up to three percent.
Summary of provisions
Section 1 of the bill amends the tax law to add a new Section 1202-ff to: authorize the city of Port Jervis to adopt local laws imposing a tax on persons occupying any room in any hotel; define the term hotel; set the maximum amount of such tax at 3%; sets forth provisions including: the method for which such tax is to be collected and administered; that any tax imposed shall be paid by the person liable; that the city of Port Jervis may determine the dates for filing of returns and the payment of taxes; that certain entities are exempted from such tax; provisions for a review for error, illegality or unconstitutionality of any tax; and provisions provide that taxes collected shall be paid into the treasury of the City of Port Jervis.
Section 2 - Effective Date
Existing law
Under the current law, there are many jurisdictions including villages, towns, cities, and counties which are authorized to impose an occupancy tax.
Justification
This legislation which is at the request of the municipality would establish a local bed tax of 3%, which will help alleviate the burden on property tax payers.
Legislative history
New Bill
Fiscal implications
None to state.
Effective date
Immediately. Sunset September 1, 2022
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.