NOTICE OF PUBLIC HEARING - INTRODUCTORY LOCAL LAW HOTEL ROOM OCCUPANCY TAX - December 10, 2024

NOTICE OF PUBLIC HEARING

NOTICE IS HEREBY GIVEN that the Town Board of the Town of Ramapo, Rockland County, New York, will meet on December 10, 2024, at 7:30 o'clock P.M., Prevailing Time, at the Town Hall located at 237 Route 59, Suffern, New York 10901, for the purpose of conducting a public hearing in relation to the following proposed local law:

TOWN OF RAMAPO

INTRODUCTORY LOCAL LAW

LOCAL LAW NO. ____-2024

 

HOTEL ROOM OCCUPANCY TAX

 

Be It Enacted by the Town Board of the Town of Ramapo:

 

Section 1.                      Chapter253,titled“Taxation,”oftheCodeoftheTownofRamapois amended by adding a newArticle XVIII, titled “Hotel Room Occupancy Tax,” to read as

follows:

 

§253-60.Legislativeintent.

 

ThepurposeofthisArticleistoauthorizetheTownofRamapotoimposeanoccupancy tax,pursuantto§1202-jjofthestateTax Law,uponpersonsoccupying any roomorroomsina hotel, as defined, in the Town of Ramapo.

 

§253-61.Definitions.

 

AsusedinthisArticle,thefollowingtermsshallhavethemeaningsindicated:

 

ExemptOccupant–Anoccupantofanyroomorroomsinahotelwhoserentispaidfrom public assistance by the County of Rockland, regardless of the length of such occupancy.

 

Hotel-Any facilityconsistingofoneormorerentableunitsandprovidinglodgingonan overnight(s)basisandshallinclude,butnotlimitedto,thosefacilitiesdesignatedandcommonly known as motel, bed and breakfast, tourist, boarding house and short term rental facilities.

 

Occupancy–Theuseorpossession or theright to theuseor possession of any room in a

 

Occupant –Anatural person who, for a consideration, uses, possesses or has the right to useorpossessanyroominahotelunderlease,concession,permit,rightofaccess,licensetouse or other agreement or otherwise.

 

Operator–AnypersonoperatingahotelintheTownofRamapo,including butnot

limitedtoanownerorproprietorofsuchpremises,lessee,sublessee,mortgageeinpossession, licensee or any other person, natural or otherwise, operating such hotel.

 

PermanentResident-Apersonoccupyinganyroomorroomsinahotelfor atleast ninety

(90)consecutivedays.

 

Person–Anindividual,partnership,society,association,joint-stock company,

corporation,estate,receiver,trustee,assignee,refereeoranyotherpersonactinginafiduciaryor representative capacity, that are appointed by a court or otherwise, or any combination of the foregoing.

 

Receiver–TheReceiverofTaxesoftheTownofRamapo.

 

Rent–Theconsiderationreceivedforoccupancyvaluedinmoney,whetherreceivedin money or otherwise, for the occupancy in a room in a hotel for any period of time.

 

Return–Adocumentfilledoutbytheoperatoronaregularbasisdetailingtherents received for occupancies of rooms in a prescribed time period and other information.

 

Room–Anyroomorroomsorsuiteofroomswithasleepingaccommodation,whether or not such accommodation is used, of any kind in any part or portion of a hotel which is

availablefororletout forany purpose.

 

Town–TownofRamapo.

 

§253-62.Taximposed.

 

EffectiveJanuary1,2025,thereisherebyimposedandthereshallbepaid ataxoffive percent(5%)oftheperdiemorotherrentalrateforeachroomorroomsinahotel,exceptthat the tax shall not be imposed on a permanent resident or an exempt occupant.

 

            §253-63.          Exemptions.

 

Exceptasotherwiseprovidedinthissection,anyuseoroccupancybyanyofthe following shall not be subject to the tax imposed by thisArticle:

 

1. The State of NewYork, or any of its agencies or instrumentalities, public corporations(includingthepubliccorporationcreatedpursuanttoagreementorcompactwith another state or Canada), improvement districts or political subdivisions of the State.

 

1. TheUnitedStatesofAmerica,oranyofitsagenciesandinstrumentalities,insofar as it is immune from taxation.

 

1. Anycorporationorassociation,ortrust,orcommunitychest,fundorfoundation organized and operated exclusively for religious, charitable or educational purposes, or for the prevention of cruelty to children or animals, and no part of the net earnings of which inures to

thebenefitofanyprivateshareholderorindividualandnosubstantialpartoftheactivitiesof which is carrying on propaganda, or otherwise attempting to influence legislation; provided,

however, that nothing in this subsection shall include an organization operated for the primary purposeofcarryingon atradeorbusinessforprofit,whetherornotall oraportionofitsprofits are payable to one or more organizations described in this subsection.

 

1. Apermanent resident.

 

1. Anexemptoccupant.

 

 

            §253-64.          Territorial limits.

 

ThetaximposedbythisArticleshallapplyonlytohotels(orportionthereof)withinthe territorial limits of the Town of Ramapo.

 

            §253-65.          Registration;certificateofauthoritytocollect.

 

1. Withinten(10)daysaftertheeffectivedateofthisArticleor,inthecaseofoperators commencing business after such effective date, within three (3)days after such commencement or opening, every operator shall file with the Receiver a certificate of registration in a form

prescribedbytheReceiver.

 

1. TheReceivershall,withinfive(5)daysaftersuchregistration,issuewithoutchargeto each operator a certificate of authority empowering such operator to collect the tax from its

occupantsandaduplicatethereofforeachadditionalhotelofsuchoperator.Eachcertificateor duplicate shall state the hotel to which it is applicable.Such certificate of authority shall be prominently displayed by the operator in such a manner that it may be seen and come to the

noticeofalloccupantsandpersonsseekingoccupancy.Suchcertificateshallbenonassignable andnontransferableandshallbesurrenderedimmediatelytotheReceiveruponthecessationof business at the hotel named or upon its sale or transfer.

 

            §253-66.          Administrationandcollection.

 

1. ThetaximposedbythisArticleshallbeadministeredandcollectedbytheReceiveror such other Town employee as he/she may designate by such means and in such manner as are other taxes which are now collected and administered or as otherwise provided by thisArticle.

 

1. Thetaxtobecollectedshallbestatedandchargedseparatelyfromtherentandshown separately on any record thereof, at the time when the occupancy is arranged or contracted for andchargedfor,anduponeveryevidenceofoccupancyorany billor statementofchargesmade for said occupancy issued or delivered by the operator.The tax shall be paid by the occupant to

the operator as trustee for and on account of theTown, and the operator shall be liable for the collectionthereofandforthetax.Theoperatorandeachofficerofanycorporateoperatorand each member of a limited liability company operator shall be personally liable, jointly and

severally,forthetaxcollectedorrequiredtobecollectedunderthisArticle.Theoperatorshall have the same right in respect to collecting the tax from the occupant, or in respect to

nonpaymentofthetaxbytheoccupant,asifthetaxwerepartoftherentfortheoccupancy payable at the time such tax shall become due and owing, including all rights of eviction,

dispossession,repossessionandenforcementofanyinnkeeper’slienthathe/shemayhaveinthe event of nonpayment of the rent by the occupant, provided, however, that the Receiver or

employeesoragentsdulydesignatedbyhim/hershallbejoinedasapartyinanyactionor proceeding brought by the operator to collect or enforce collection of the tax.

 

1. TheReceivermay,wheneverhe/shedeemsitnecessaryfortheproperenforcementof thisArticle, provide by regulation that the occupant shall file returns and pay directly to the Receiver, the tax imposed at such times as returns are required to be filed and payment made

overby the operator.

 

1. The tax imposed by thisArticle shall be paid upon any occupancy on and after January 1, 2025, although such occupancy is had pursuant to a contract, lease or other arrangementmadepriortosuchdate.Whererentispaidorchargedorbilledorfallsdueon eitheraweekly,monthlyorothertermbasis,therentsopaid,charged,billedorfallingdueshall be subject to the tax herein imposed to the extent that it covers any portion of theperiod on and after January 1, 2025.Where any tax has been paid hereunder upon any rent which has been ascertainedtobeworthless,theReceivermay,byregulation,provideforcreditand/orrefundof the amount of such tax upon application therefor as provided in §253-72.

 

1. For the purpose of the proper administration of thisArticle and to prevent evasion of the tax hereby imposed, it shall be presumed that all rents are subject to tax until the contrary is established,andtheburdenofprovingthatarentforoccupancyisnottaxablehereundershallbe upon the operator or occupant.Where an occupant claims exemption from the tax under the provisions of §253-61 of thisArticle, the rent shall be deemed taxable hereunder unless the

operatorshallreceivefromtheoccupantclaimingsuchexemptionacopyofaNewYorkState sales tax exemption certificate.

 

1. InordertoadministerthisArticle,theReceiverisauthorizedtomake,adoptand amend rules and regulations appropriate to the administration of thisArticle and the purposes thereof.

 

1. TheReceiverisauthorizedtorequireanyoperatorwithintheTowntokeep

detailedrecordsofthenatureandtypeofhotelmaintained,natureandtypeofservicerendered, the rooms available and rooms occupied daily, leases or occupancy contracts or arrangements, rents received, charged and accrued, the names and addresses of the occupants, whether or not any occupancy is claimed to be subject to the tax imposed by thisArticle, and to furnish such information upon request to the Receiver.

 

1. TheReceiver isauthorized torequireanyoperator tosubmit withthe return

requiredhereunderacopyofanytaxreturnforsales,occupancyorusetaxessubmittedtoNew York State or any instrumentality of the State.

 

            §253-67.          Recordkeeping.

 

Everyoperatorshallkeeprecordsofeveryoccupancyandofallrentpaid,chargedordue thereon and of the tax payable thereon, in such form as the Receiver may by regulation require. Such records shall be available for inspection and examination at any time upon demand by the Receiver or his/her duly authorized agent or employee and shall be preserved for aperiod of

threeyears,exceptthattheReceivermayconsenttotheirdestructionwithinthatperiodormay require that they be kept together.

 

            §253-68.          Filingof returns.

 

1. EveryoperatorshallfilequarterlywiththeReceiverareturnofoccupancyandof rents and of the taxes payable thereon for the three-month periods ending the last day of

December,March,JuneandSeptember.Suchreturnsshallbefiledwithin20daysafterthe

expirationoftheperiodcoveredthereby.TheReceivermaypermitorrequirereturnstobemade for other periods upon such dates as he/she may specify.If the Receiver deems it necessary in

ordertoensurethepaymentofthetaximposedbythisArticle,he/shemayrequirereturnstobe madeforshorterperiodsthanthoseprescribedpursuanttotheforegoingprovisionsofthis section and upon such dates as he/she may specify.

 

1. The forms of return shall be prescribed by the Receiver and shall contain such information as he/she may deem necessary for the proper administration of thisArticle.The Receivermayrequireamendedreturnstobefiledwithin20daysafternoticeandtocontainthe information specified in the notice.

 

1. If a return required by thisArticle is not filed, or if a return is incorrectly filed or is insufficientonitsface,theReceivershalltakesuchstepsashe/shedeemsnecessarytoenforce the filing of such return or of a corrected return.

 

            §253-69.          Determinationoftax;reviewability.

 

Anyfinaldeterminationoftheamountofanytaxpayablehereundershallbereviewable forerror,illegalityorunconstitutionalityoranyotherreasonwhatsoeverbyaproceedingunder Article 78 of the Civil Practice Law and Rules if application therefor is made to the State

supreme courtvenued in Rockland County, NewYork, within 30 daysafter giving of thenotice ofsuchfinaldetermination,provided,however,thatanysuchproceedingunderArticle78ofthe Civil Practice Law and Rules shall not be instituted unless:

 

1. Theamountofanytaxsoughttobereviewed,withsuchinterestandpenaltiesthereon as may beprovided forby local law orregulation, shall be first deposited and there shall be filed an undertaking, issued by a surety company authorized to transact business in the State and approved by the Superintendent of Insurance of this State as to solvency and responsibility, in

suchamountasaJusticeoftheSupremeCourtshallapprovetotheeffectthatifsuchproceeding be dismissed or the tax confirmed, the petitioner will pay all costs and charges, including

reasonableattorneys’fees, whichmayaccrueintheprosecution ofsuchproceeding; or

 

1. Attheoptionofthepetitioner,suchundertakingmaybeinasumsufficienttocover the taxes, interests and penalties stated in such determination plus the costs and charges, including reasonable attorneys’fee, which may accrue against it in the prosecution of the

proceeding,inwhicheventthepetitionershallnotberequiredtopaysuchtaxes,interestor penalties as a condition precedent to the application.

 

            §253-70.          Paymentoftax.

 

1. Atthetimeoffilingareturnofoccupancyandofrents,eachoperatorshallpaytothe Receiver the taxes imposed by thisArticle upon the rents required to be included in such return, as well as all other monies collected by the operator acting or purporting to act under the provisions of thisArticle, even if the operator believes that such return or tax is not required to

be filed or paid.The tax shall be due from the operator and payable to the Receiver on the date prescribedhereinforthefilingofthereturnforsuchperiod,withoutregardtowhetherareturnis filed or whether the return which is filed correctly shows the amount of rents and taxes due thereon.

1. WheretheReceiverinhis/herdiscretiondeemsitnecessarytoprotectrevenuestobe obtained under thisArticle, he/she may require any operator required to collect the tax imposed by thisArticle to file with him/her a bond, issued by a surety company authorized to transact

businessinthisStateandapprovedbytheSuperintendentofInsuranceofNewYorkStateasto solvency and responsibility, in such amount as the Receive may find to secure the payment of any tax and/or penalties and interest due or which may become due from such operator.

 

(1)       IntheeventthattheReceiverdeterminesthatanoperatoristofilesuchbonds,he/she shall give noticeto such operator to that effect, specifying the amount of the bond required.The operatorshallfilesuchbondwithinfivedaysaftergivingofsuchnotice,unless,withinsuchfive days, the operator shall request in writing a hearing before the Receiver at which the necessity, propriety and amount of thebond shall bedetermined by the Receiver.Such determination shall be final and shall be complied with within 15 days after the giving of notice.

 

(2)       Inlieuofsuchbond,securitiesapprovedbytheReceiverorcashinsuchamountas he/she may prescribemay be deposited with him/her, which shall be kept in the custody of the Receiver, who may at any time, without notice to the depositor, apply them to any tax and/or

interestorpenaltiesdue,andforthatpurposethesecuritiesmaybesoldbyhim/heratpublicsale without notice to the depositor thereof.

 

            §253-71.          Disposition ofrevenues.

 

Allrevenue resultingfromtheimpositionofthetax underthisArticleshallbepaid into

thetreasuryoftheTownofRamapoandshallbecreditedtoanddepositedinthegeneralfundof the Town and may thereafter be allocated at the discretion of the Town Board.

 

            §253-72.          Refunds.

 

1. Inthemannerprovidedin thissection,theReceivershallrefundor credit, without

interest,anytaxpenaltyorinteresterroneously,illegallyorunconstitutionallycollectedorpaidif application to the Receiver for such refund shall be made within one year from the payment thereof.Whenever arefund is madeby the Receiver, he/she shall statehis/her reason thereforin writing.Such application may be made by the occupant, operator or other person who has actually paid the tax.Such application may also be made by an operator who has collected and paid over such tax to the Receiver, provided that the application is made within one year of the

paymenttotheoperator,butnoactualrefundofmoniesshallbemadetosuchoperatoruntilit

shallfirstestablishtothesatisfactionoftheReceiverundersuchregulationsastheReceivermay prescribe, that it has repaid to the occupant, or other person who has actually paid the tax, the

amountforwhichtheapplicationforrefundismade.TheReceivermay,inlieuofanyrefund

requiredtobemade,allowcreditthereforon paymentsdueortobecome duefromtheapplicant.

 

1. An application for a refund or credit made as herein provided shall be deemed an applicationforarevision ofanytax,penaltyorinterestcomplainedof,and theReceivermay receiveevidencewithrespectthereto.Aftermakinghis/herdetermination,theReceivershall give notice thereof to the applicant, who shall be entitled to review such determination by a

proceedingpursuant toArticle78oftheCivilPracticeLawandRules, providedthat such proceeding is instituted within 30 days after the giving of the notice of such determination, and providedthatafinaldeterminationoftaxduewasnotpreviouslymade.Suchaproceedingshall not be instituted unless an undertaking is filed with the Receiver in such amount and with such

suretiesasaJusticeoftheSupremeCourtshallapprovetotheeffectthat,ifsuchproceedingsbe dismissed or the tax confirmed, the petitioner will pay costs and charges, including reasonable attorneys’fees, which may accrue in the handling, administration and litigation of such

 

1. Under this section, a person shall not be entitled to a revision, refund or credit of a tax,interestorpenaltywhichhadbeendeterminedtobeduepursuanttotheprovisionsof§253- 69 of thisArticle where it has had a hearing or an opportunity for a hearing, as provided in said

section,orhasfailedtoavailitselfoftheremediesthereinprovided.Norefundorcreditshallbe made of a tax, interest or penalty paid after a determination by the Receiver made pursuant to

§253-69ofthisArticleunlessitbefoundthatsuchdeterminationwaserroneous,illegalor

unconstitutionalorotherwiseimproperbytheReceiverafterahearingoronhis/herownmotion or in a proceeding underArticle 78 of the Civil Practice Law and Rules, pursuant to the provisions of said section, in which event refund or credit without interest shall be made of the tax, interest or penalty found to have been overpaid.

 

            §253-73.          Reserves.

 

Incaseswheretheoccupantoroperatorhasappliedforarefundandhasinstituteda proceeding underArticle 78 of the Civil Practice Law and Rules to review a determination adversetohim/heronhis/herapplicationforarefund,theReceivershallhave theoptionof creditingfuturetaxpaymentstomeetthecostofanysettlementsorjudgmentsor,athis/her

option,may,inthefirstinstance,setupappropriatereservestomeetanydecisionadversetothe Town.

 

            §253-74.          Remediesexclusive.

 

Theremediesprovidedby§§253-69 and253-72ofthisArticleshallbetheexclusive

remediesavailabletoanypersonforthereviewoftaxliabilityimposedbythisArticle,andno determination on any application for refund shall be enjoined or reviewed by an action for

declaratoryjudgment,anactionformoneyhadandreceivedorbyanyactionorproceedingother than a proceeding other than a proceeding in a nature of a certiorari proceeding underArticle 78 of the Civil Practice Law and Rules, provided, however, that a taxpayer may proceed by

declaratoryjudgmentifhe/sheinstitutessuitwithin30daysafteradeficiencyassessmentis

madeandpaystheamountofthedeficiencyassessmenttotheReceiverpriortotheinstitutionof such suit and posts a bond for costs as provided in §253-70 of thisArticle.

 

            §253-75.          Proceedingstorecovertax.

 

1. Whenever any operator or other person shall fail to collect and pay over any tax and/ortopayanytax,penaltyorinterestimposedbythisArticleashereinprovided,orwhenever any occupant shall fail to pay any such tax, penalty or interest, the Town and/or Receiver may bringorcausetobebroughtanactiontoenforcethepaymentofthesameonbehalfoftheTown in any court of the State of NewYork or of any other state or of the United States.

 

1. NotwithstandinganyotherprovisionofthisSection,iftheReceiver,initsdiscretion, believes that any such operator, occupant or other person is about to cease business, leave the

Stateorremoveordissipatetheassetsoutofwhichthe tax,penaltiesorinterestmight be

satisfied,theReceivermaydeterminethatsuchamountshallbeimmediatelydueandpayable and may issue, or cause the issuance of, a warrant, as provided in this Section.

 

1. Asanadditionaloralternateremedy,theReceivermayissueawarrant,directedtothe County Sheriff, commanding him to levy upon and sell the real and personal property of the

operatororofficerof acorporateoperatorormemberof alimitedliabilityoperatororother

person liable forthe tax which may befound within the County of Rockland forthe payment of theamountthereof,withanypenaltiesandinterest,andthecostofexecutingthewarrant,andto

returnsuchwarranttotheReceiverandtopaytheReceiverthemoneycollectedbyvirtuethereof within 60 days after the receipt of such warrant.The Sheriff shall, within 5 days after the receipt of the warrant, file with the Town Clerk and County Clerk a copy thereof, and thereupon such County Clerk shall enter in the judgment docket the name of the person stated in the warrant and the amount of tax, penalties and interest for which the warrant is issued and the date when such copy is filed.Thereupon the amount of such warrant so docketed shall become a lien upon the

real and personal property of the person against whom the warrant is issued.The Sheriff shall thenproceeduponthewarrantinthesamemannerandwithlikeeffectasthatprovidedbylawin respect to executions issued against property upon judgments of a court of record, and for

servicesinexecutingthe warranthe shallbeentitledtothesame fees,whichhemaycollect in

thesamemanner.InthediscretionoftheReceiver,awarrantofliketerms,forceandeffectmay be issued by any officer or agent authorized by the Receiver, and in the execution thereof such officer or employee shall have all the powers conferred by law upon Sheriffs, but shall be

entitledtonofeeor compensationinexcessoftheactualexpensespaidintheperformanceof

suchduty.Ifawarrantisreturnednotsatisfiedinfull,theReceivermayfromtimetotimeissue new warrants and shall also have the same remedies to enforce the amount due thereunder as if

theTownhadrecoveredjudgmentthereforandexecutionthereonhasbeenreturned unsatisfied.

 

1. Wheneveranoperatorshallmakeasale,transferorassignmentofanypartofthe whole of its hotel or its assets or its lease, license or other agreement or right to possess or

operatesuchfacilityoroftheequipment,furnishings,fixtures,suppliesor stockormerchandise orthesaidpremisesorlease,licenseorotheragreementorrighttopossessoroperatesuchhotel and the equipment, furnishings, fixtures, supplies and stock or merchandise pertaining to the

conductoroperation ofsaid hotel otherwisethanin theordinary andregular courseof business,

thepurchaser,transfereeorassigneeshall,atleast10daysbeforetakingpossessionofthesubject of said sale, transfer or assignment or paying therefor, notify the Receiver by registered mail of

the proposed transaction and of the price terms and condition thereof, whether or not the seller, transferororassignorhasrepresentedtoorinformedthepurchaser,transfereeorassigneethatit

owesanytaxpursuanttothisArticleandwhetherornotthepurchaser,transfereeorassigneehas knowledge that such taxes are owing and whether any such taxes are in fact owing.Whenever

thepurchaser,transferee orassigneeshallfailtogivenoticetotheReceiver asrequiredhereinor whenevertheReceivershallinformthepurchaser,transfereeorassigneethatapossibleclaimfor suchtax ortaxesexists, anysumsofmoney or propertyorotherconsideration which the

purchaser,transfereeorassigneeisrequiredtotransferover,theseller,transferororassignor shallbesubjecttoafirst priorityrightandlienoftheTownforanysuchtaxestheretoforeor thereafter determined to be due from the seller, transferor or assignor to the Town and the

purchaser,transfereeorassigneeisforbiddentotransfertotheseller,transferororassignorany suchsumsofmoney,propertyorotherconsiderationtotheextentoftheamountoftheTown’s claim.Forfailuretocomplywiththeprovisionsofthissubsection,thepurchaser,transfereeor

assignee,inadditiontobeingsubjecttotheliabilitiesandremediesimposedundertheprovisions of the Uniform Commercial Code, shall be personally liable for the payment to theTown of any such taxes theretofore or thereafter determined to be due to the Town from the seller, transferor or assignor, and such liability may be assessed and enforced in the same manner as the liability for tax under this Article.

 

            §253-76.          Administrationofoathsandcompellingtestimony.

 

1. TheReceiverorofficersoragentsauthorized bytheReceivershallhavepowerto

administer oaths and take affidavits in relation to any matter or proceeding in the exercise of his powersanddutiesunderthisArticle.TheReceivershallhavepowertosubpoenaandrequirethe attendance of witnesses and the production of books, papers, records and documents to secure information pertinent to the performance of his duties hereunder and of the enforcement of this Article and to examine them in relation thereto and to issue commissions for the examination of witnesses who are out of the State or unable to attend before him or excused from attendance.

 

1. AJusticeof theSupreme Court,either incourt or atchambers, shallhavepower

summarily to enforce by proper proceedings the attendance and testimony of witnesses and the productionandexaminationofbooks,papers,recordsanddocumentscalledforbythe subpoena of the Receiver under this Article.

 

1. Anyperson whoshall refuseto testifyortoproducebooks,papers, recordsor

documents or who shall testify falsely in any material matter pending before the Receiver shall beguiltyofamisdemeanor,punishmentforwhichshallbeafineofnotmorethanonethousand ($1,000.00) or imprisonment for not more than one year, or both such fine and imprisonment.

 

1. The persons who serve the summons or subpoena of the Receiver and witnesses attending in response thereto shall be entitled to the same fees as are allowed to officers and witnessesincivilcasesincourtsofrecord,exceptashereinotherwiseprovided.Suchparties

 

shallincludetheCountySheriffandhisdulyappointeddeputiesoranyofficers,employeesor other persons of the Receiver authorized by him to serve such process.

 

            §253-77.          Penaltiesforoffenses;interest.

 

1. AnypersonfailingtofileareturnortopayorpayoveranytaxtotheReceiverwithin the time required by thisArticle shall be subject to a penalty of 5% of the amount of tax due per month or any fraction of a month a maximum of 25% for each year, plus interest at the rate of 1% of such tax for each month of delay or fraction of a month after such return was required to befiledorsuchtaxbecamedue,buttheReceiver, ifsatisfiedthatthedelaywasexcusable,may

remitalloranypartofsuchpenalty,butnotinterest.Suchnetpenaltiesandinterestshallbepaid and disposed of in the same manner as other revenues from thisArticle.Unpaid penalties and

interestmay beenforcedinthesamemanner asthe taximposedby thisArticle.

 

1. Anyoperatororoccupantandany officerofan operatoror occupant failingtofilea

returnrequiredbythisArticle,orfilingorcausingtobefiledormakingorcausingtobemadeor giving or causing to be given any return, certificate, affidavit, representation, information,

testimonyorstatementrequiredorauthorizedbythisArticlewhichiswillfullyfalse,orfailingto file a bond required to be filed pursuant to §253-70 of thisArticle, or failing to file a registration certificate and such data in connection therewith as the Receiver may by regulation or otherwise require,orfailingtodisplayorsurrenderthecertificateofauthorityasrequiredbythisArticle,or assigning or transferring such certificate of authority, or willfully failing to charge separately

fromtherentthetaxherein imposed,orwillfullyfailingto statesuchtaxseparatelyon any

evidenceof occupancy and on any bill or statement or receipt of rent issued or employed by the operator,orwillfullyfailingorrefusingtocollectsuchtaxfromtheoccupant,orwhoshallrefer or cause reference to be made to this tax in a form or manner other than that required by this Article,andanysuchpersonoroperatorfailingtokeeprecordsrequiredbythisArticle,shall,in additiontothepenaltieshereinor elsewhereprescribed,beguiltyofamisdemeanor,punishable by a fine of up to $1,000, imprisonment for not more than one year, or both such fine and

1. Officers ofacorporateoperator andmembersofalimited liabilitycompany

operator shall each be personally liable, jointly and severally, for the tax collected or required to becollectedbysuchcorporationorlimitedliabilitycompanyunderthisArticleandpenaltiesand interest thereon and subject to the fines and imprisonment herein authorized.

 

1. ThecertificateoftheReceivertotheeffectthatataxhasnotbeenpaid,thatareturn, bond or registration certificate has not been filed or that information has not been supplied

pursuanttotheprovisionsofthisArticleshallbepresumptiveevidence thereof.

 

1. Exceptinthecaseofawillfullyfalseorfraudulentreturnwithintenttoevadethetax, 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

providedbylaw,thetaxmaybeassessedatany time.

 

            §253-78.          Returnstobeconfidential.

 

1. It shall beunlawful, except in accordancewith proper judicial order or asotherwise providedtothefullestextentpermittedbylaw,fortheReceiveroremployeeordesigneeofthe Receivertodivulgeormakeknowninanymannertherentsorotherinformationrelatingtothe businessofataxpayercontainedinanyreturnrequiredunderthisArticle.Theofficerscharged with the custody of such returns shall not be required to produce any of them or evidence of

anything contained in them in any action or proceeding in any court, except on behalf of the Receiverin an action or proceeding under theprovisions of thisArticle or on behalf of any party to any action or proceeding under the provisions of thisArticle when the returns or facts shown thereby are directly involved in such action or proceeding, in either of which events the court mayrequiretheproductionof,andmayadmitinevidence,somuchofsaidreturnsorofthefacts showntherebyasarepertinenttotheactionorproceedingandnomore.Nothinghereinshallbe construed to prohibit the delivery to a taxpayer or his/her duly authorized representative of a

certifiedcopyofanyreturnfiledinconnectionwithhis/hertaxnortoprohibitthepublicationof statistics so classified to prevent the identification of particular returns and items thereof or the

inspectionbyTown’sAttorneyorotherlegalorprofessionalrepresentatives,suchasauditorsand third-party auditors, of the Town or by the DistrictAttorney of any county of the return of any

taxpayerwhoshallbringactiontosetasideorreviewthetaxbasedthereon,oragainstwhoman action or proceeding has been instituted for the collection of a tax or penalty.Returns shall be

preservedforthreeyears andthereafteruntiltheReceiverpermitsthemtobedestroyed.

 

1. Anyviolationof SubsectionAofthissectionshallbepunishable byafinenot

exceeding $1,000 or by imprisonment not exceeding one year, or both, in the discretion of the court, and if the offender is an officer or employee of theTown, he/she may be, at the discretion oftheTownBoard,dismissedfromofficeandbeincapableofholdinganyfurtherTownofficeas may be determined according to law.

 

            §253-79.          Noticesandlimitationsof time.

 

1. AnynoticeauthorizedorrequiredundertheprovisionsofthisArticlemaybegivento the person to whom it is intended in a postpaid envelope addressed to such person at the address given in the last return filed by him/her pursuant to the provisions of thisArticle or in any

application made by him/her or, if no return has been filed or application made, then to such addressasmaybeobtainable.Themailingofsuchnoticeshallbepresumptiveevidenceofthe receiptof thesameby thepersonto whom addressed.Any period oftimewhich isdetermined

accordingtotheprovisionsofthisArticlebythegivingofnoticeshallcommencefivedaysafter the date of mailing of such notice, unless the notice is given by overnight mail or courier, in

whichcasesuch timeperiodshall commenceonedayafterthedateof mailing.

 

1. TheprovisionsoftheCivilPracticeLawand Rulesorany otherlawrelativeto

limitationsoftimefortheenforcementofacivilremedyshallnotapplytoanyproceedingor action taken by the Receiver or Town to levy, appraise, assess, determine or enforce the

collectionofanytaxorpenaltyprovidedbythisArticle.However,exceptinthecaseofa

willfullyfalseorfraudulentreturnwithintenttoevadethetax,noassessmentofadditionaltax shall be made after the expiration of more than three years from the date of filing of a return;

provided,however,thatinthecaseofareturnwhichshouldhavebeenfiledandhasnotbeen filed as provided by law, the tax may be assessed at any time.

 

1. Where,beforeexpirationoftheperiodprescribedhereinfortheassessmentofan

additionaltax,ataxpayer hasconsented,inwriting,thatsuchperiodbe extended,theamountof suchadditionaltaxduemaybedeterminedatanytimewithinsuchextendedperiod.Theperiod so extended may be further extended by subsequent consents, in writing, made before the

expirationoftheextendedperiod.

Section 2.Severability.

If any word, phrase, clause or provision of thisArticle, or the application thereof to any person or circumstance, is held invalid, the remainder of thisArticle and the application of such word,phrase,clauseorprovisiontootherpersonsorcircumstancesshallnotbeaffectedthereby.

 

Section3.          Effectivedate.

 

Thislocallawshalltakeeffect onJanuary1,2025.

 

    

At said public hearing the Town Board will hear all persons interested in the subject matter thereof.

TAKE FURTHER NOTICE that procedures for attending the public hearing by Zoom (for viewing purposes only) will be timely posted on the Town website at www.ramapo.org.

               The Town of Ramapo will make every effort to assure that the hearing is accessible to persons with disabilities. Anyone requiring special assistance and/or reasonable accommodations should contact the Town Clerk.

 

Dated:   Suffern, New York,

November 21, 2024

BY ORDER OF THE TOWN BOARD OF THE TOWN OF RAMAPO, ROCKLAND COUNTY, NEW YORK

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