[Adopted 2-13-2023 by L.L. No. 1-2023]
This article shall be known as the "City of Newburgh Hotel Room
Occupancy Tax Law."
For the purpose of this article, the following terms shall have
the meanings indicated:
The Comptroller of the City of Newburgh.
The Director of Finance of the City of Newburgh.
The date on which the local law enacting this article is
filed with the Secretary of State.
An internet, application, technology, and/or similarly based
service through which a third party desiring to offer lodging (a "host")
and a third party desiring to book lodging (a "guest") for one or
more nights have the opportunity to communicate, negotiate, and consummate
a booking transaction for transient lodging accommodations pursuant
to a direct agreement between a host and guest to which the hosting
company is not a party but still facilitates and is entitled to receive
payments for rent on behalf of or for the host. Merely publishing
an advertisement for transient accommodations does not make the publisher
a hosting company.
Any facility, or portion thereof, consisting of rentable
units and providing lodging of guests on an overnight basis. For the
purposes of this article, the term "hotel" shall mean and include
any facility providing lodging on an overnight basis including those
facilities designated and commonly known as "bed-and-breakfast" and
"tourist" facilities, and shall include but not be limited to hotels,
motels, tourist homes, motel courts, bed-and-breakfast establishments,
short-term rentals, vacation rentals, clubs or similar facilities,
whether or not meals are served to guests or residents thereof, and/or
a location that is otherwise made available for transient lodging
accommodation for rent directly by the owner or through an agent,
operator or hosting companies.
The use or possession, or the right to the use or possession,
of any room in a hotel.
A natural person who, for a consideration, uses, possesses
or has the right to use or possess any room in a hotel under any lease,
concession, permit, right of access, license to use or other agreement
or otherwise.
Any person operating a hotel or motel in the City of Newburgh,
including, but not limited to, an owner or proprietor of such premises,
lessee, sublessee, mortgagee in possession, licensee or any other
person otherwise operating such hotel or motel and entitled to be
paid the rent. Such term shall also include a hosting company and
a room remarketer and such hosting company or room remarketer shall
be deemed to operate a hotel, motel or tourist home, or portion thereof,
with respect to which such person has the rights of a hosting company
or room remarketer.
Any natural person occupying any room or rooms in a hotel
for at least 90 consecutive days shall be considered a permanent resident
with regard to the period of such occupancy.
An individual, partnership, society, association, joint-stock
company, corporation, estate, receiver, trustee, assignee, referee
or any other person acting in a fiduciary or representative capacity,
whether appointed by a court or otherwise, or any combination of the
foregoing.
The per diem rental rate or charge received for occupancy
of each room, valued in money, whether received in money or otherwise,
for the occupancy of a room in a hotel for any period of time.
Any return filed or required to be filed as herein provided.
Any room or rooms of any kind in any part or portion of a
hotel, which is available for or let out for any purpose other than
a place of assembly.
A person who reserves, arranges for, conveys, or furnishes
occupancy, whether directly or indirectly, to an occupant for rent
in an amount determined by the room remarketer, directly or indirectly,
whether pursuant to a written or other agreement. Such person's ability
or authority to reserve, arrange for, convey, or furnish occupancy
directly or indirectly, and to determine rent therefore, shall be
the "rights of a room remarketer." A room remarketer is not a permanent
resident with respect to a room for which such person has the rights
of a room remarketer.
On or after April 1, 2023, there is hereby imposed and there
shall be paid a tax of 5% upon the rent for every occupancy of a room
or rooms in a hotel or motel in the City of Newburgh, except that
the tax shall not be imposed upon a permanent resident, or as otherwise
provided herein.
The tax imposed by this chapter shall be paid upon any occupancy
on and after April 1, 2023, although such occupancy is pursuant to
a prior contract, lease or other arrangement. However, for any occupancy
taking place on or after April 1, 2023, where rent for such occupancy
has been pre-paid through a third-party room remarketer or pre-paid
in full to the hotel and where such rent is paid prior to the effective
date, and for which the hotel has no other direct financial transaction
with the occupant, that occupancy shall not be subject to the tax.
Where rent is paid on a weekly, monthly or other term basis, the rent
shall be subject to the tax imposed by this chapter to the extent
that it covers any period on and after the April 1, 2023.
Except as otherwise provided in this section, any use or occupancy
by any of the following shall not be subject to the tax imposed by
this article.
A.
The State of New York, or any public corporation, including any 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 from taxation;
C.
Any corporation or association, or trust, or community chest, fund
or foundation 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 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 subsection 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 section;
D.
A permanent resident of a hotel or motel.
The tax imposed by this article shall apply only within the
territorial limits of the City of Newburgh.
A.
Within 10 days after the effective date of this article, or in the
case of operators commencing business after such effective date, within
three days after such commencement or opening, every operator shall
file with the Director of Finance a certificate of registration in
a form prescribed by the Director of Finance.
B.
The Director of Finance shall, within five days after such registration,
issue without charge to each operator a certificate of authority empowering
such operator to collect the tax from the occupant and a duplicate
thereof for each additional hotel of such operator. Each certificate
or duplicate shall state the hotel to which it is applicable. Such
certificate of authority shall be prominently displayed by the operator
in such manner that it may be seen and come to the notice of all occupants
and persons seeking occupancy. Such certificate shall be non-assignable
and nontransferable and shall be surrendered immediately to the Director
of Finance upon the cessation of business at the hotel named or upon
its sale or transfer.
A.
The tax imposed by this article shall be administered and collected
by the Comptroller, such other City employee as the Director of Finance
may designate, by such means and in such manner as other taxes which
are now collected and administered or as otherwise provided by this
article.
B.
The tax to be collected shall be stated and charged separately from
the rent and shown separately on any record thereof, at the time when
the occupancy is arranged or contracted for and charged for, and upon
every evidence of occupancy or any bill or state of charges made for
said occupancy issued or delivered by the operator as trustee for
and on account of the City, and the operator shall be liable for the
collection thereof and for the tax. The operator and any officer of
any corporate operator shall be personally liable for the tax collected
or required to be collected under this article, and the operator shall
have the same right in respect to collecting the tax from the occupant,
or in respect to the nonpayment of the tax by the occupant, as if
the tax were owing, including all rights of eviction, dispossession,
repossession, and enforcement of any innkeeper's lien that he/she
may have in the event of nonpayment of the rent by the occupant; provided,
however, that the Comptroller or employees or agents duly designated
by the Director of Finance shall be joined as a party in any action
or proceeding brought by the operator to collect and enforce collection
of the tax.
C.
Hosting companies and/or room remarketers shall collect and remit
the applicable tax to the City, as the collector, for booking transactions
completed through the respective hosting company or room remarketer
for hotels located within the City; and the host or operator of the
hotel who is not the collector hosting company or room remarketer
shall not be responsible for collecting and remitting the tax to the
City on any transaction for which it has received confirmation that
the hosting company or room remarketer has collected the aforementioned
tax and remitted it back to the City; otherwise, operators or hosts
of hotels and motels shall be liable for the collection and remittance
of the tax. For the sole purposes of tax registration, collection,
and remittance under this article, a hosting company or room remarketer
shall assume and be limited to the duties of hotel/motel operator
for only those booking transactions completed through the respective
hosting company or room remarketer.
(1)
If the hosting company or room remarketer fails to separately state the tax on the rent on a sales slip, invoice, receipt or other statement of the transaction between the hosting company or room remarketer and the occupant or fails to maintain records of all prices of all components of a transaction covered by this article, the entire consideration shall be treated as rent subject to tax under the article. Nothing herein shall be construed to be subject to tax or exempt from tax any service or property or amusement charge or other items otherwise subject to tax or exempt from tax under any other New York State law. A hosting company's or room remarketer's records of the consideration payable for all components of a transaction covered by this article are records required to be maintained for purposes of § 270-86 of this article.
(2)
In regard to the collection of tax on occupancies by hosting companies and room remarketers, the requirements of this article shall be deemed satisfied if the hosting company or room remarketer provides the customer and/or occupant a sales slip, invoice, receipt or other statement of the price prior to the customer and/or occupant's completion of occupancy, on which the amount of tax due under this article is stated. The hosting company or room remarketer must keep a copy of the sales, slip, invoice, receipt or statement as required by § 270-86 of this article, or must keep electronic records that accurately reflect the information on the sales slip, invoice, receipt or statement provided to the customer and/or occupant.
D.
The Comptroller may, whenever he/she deems it necessary for the proper
enforcement of this article, provide by regulation that the occupant
shall file returns and pay directly to the Comptroller the tax imposed
at such times as returns are required to be filed and payment made
over by the operator.
E.
Except at to and where the occupant has paid rent in full prior to the effective date, the tax imposed by this article shall be paid upon any occupancy on and after April 1, 2023, although such occupancy is had pursuant to a contract, lease or other arrangement made prior to such date. Where rent is paid or charged or billed or falls due on either a weekly, monthly or other term basis, the rent so paid, charged, billed or falling due shall be subject to the tax herein imposed to the extent that it covers any portion of the period on and after the effective date of this article. Where any tax has been paid hereunder upon any rent which has been ascertained to be worthless, the Comptroller may, by regulation, provide for credit and/or refund of the amount of such tax upon the application therefor as provided in § 270-91 of this article.
F.
For the purpose of the proper administration of this article 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, and the burden of proving that rent for occupancy is not taxable hereunder shall be upon the operator or occupant. Where an occupant claims exemption from the tax under the provisions of § 270-82 of this article, the rent shall be deemed taxable hereunder unless:
(1)
The operator shall receive from the occupant claiming such exemption
a copy of a New York State sales tax exemption certificate; or
(2)
The operator shall receive from the occupant claiming such exemption
a certificate duly executed by an exempt corporation or association
certifying that the occupant is its agent, representative, or employee,
together with a certificate executed by the occupant that the occupancy
is paid or to be paid by such exempt corporation or association and
is necessary or required in the course of or in connection with the
occupant's duties as a representative of such corporation or association.
Every operator shall keep records of every occupancy and of
all rent paid, charged or due thereon and of the tax payable thereon,
in such form as the Comptroller may by regulation require. Such records
shall be available for inspection and examination at any time upon
demand by the Comptroller or the Comptroller's duly authorized agent
or employee, and shall be preserved for a period of three years, except
that the Comptroller may consent to their destruction within that
period or may require that they be kept together.
A.
Every operator shall file with the Comptroller a return of occupancy
and of rents and of the taxes payable thereon for the three-month
periods ending the last day of March, June, September and December
on and after the effective date of this article. Such returns shall
be filed within 20 days from the expiration of the period covered
thereby. The Comptroller may permit or require returns to be made
for other periods upon such dates as it may specify. If the Comptroller
deems it necessary in order to ensure the payment of the tax imposed
by this article, it may require returns to be made for shorter periods
than those prescribed pursuant to the foregoing provisions of this
section and upon such dates as it may specify.
B.
The forms of return shall be prescribed by the Comptroller and shall
contain such information as it may deem necessary for the proper administration
of this article. The Comptroller may require amended returns to be
filed within 20 days after notice and to contain the information specified
in the notice.
C.
If a return required by this article is not filed, or if a return
is incorrectly filed or is insufficient on its face, the Comptroller
shall take such steps as he/she deems necessary to enforce the filing
of such return or of a corrected return.
At the time of filing a return of occupancy and of rents, each
operator shall pay to the Comptroller the taxes imposed by this article
upon the rents required to be included in such return, as well as
all other moneys collected by the operator acting or purporting to
act under the provisions of this article; even though it be judicially
determined that the tax collected is invalidly required to be filed,
it shall be due from the operator and payable to the Comptroller on
the date prescribed herein for the filing of the return which is filed
correctly showing the amount of rents and taxes due thereon. Where
the Comptroller in his/her discretion deems it necessary to protect
revenues to be obtained under this article, he/she may require any
operator required to collect the tax imposed by this article to file
with him/her a bond, issued by a surety company authorized to transact
business in this state and approved by the Superintendent of Insurance
of this state as to solvency and responsibility, in such amount as
the Comptroller may find to secure the payment of any tax and/or penalties
and interest due or which may become due from such operator. In the
event that the Comptroller determines that an operator is to file
such bonds, he/she shall give notice to such operator to that effect,
specifying the amount of the bond required. The operator shall file
such bond within five days after the giving of such notice unless,
within such five days, the operator shall request, in writing, a hearing
before the Comptroller at which the necessity, propriety and amount
of the bond shall be determined by the Comptroller. Such determination
shall be final and shall be complied with within 15 days after the
giving of notices thereof. In lieu of such bond, securities approved
by the Comptroller, or cash in such amount as he/she may prescribe,
may be deposited with him/her, which shall be kept in the custody
of the Comptroller, who may at any time, without notice of the depositor,
apply them to any tax and/or interest or penalties due, and for that
purpose the securities may be sold by him/her at public or private
sale without notice to the depositor thereof.
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 78 of the
Civil Practice Law and Rules if application therefor is made to the
Supreme Court within 30 days after the giving of the notice of such
final determination; provided, however, that any such proceeding under
Article 78 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 law, shall be first
deposited and there is filed an undertaking, issued by a surety company
authorized to transact business in this state and approved by the
Superintendent of Insurance of this state as to 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.
All revenue resulting from the imposition of the tax under this
article shall be paid into the treasury of the City and shall be credited
to and deposited in the general fund of the City. Such revenues may
be used for any lawful purpose.
A.
In the manner provided in this section, the Comptroller shall refund
or credit, without interest, any tax penalty or interest erroneously,
illegally or unconstitutionally collected or paid if application to
the Comptroller for such refund shall be made within one year from
the payment thereof. Whenever a refund is made by the Comptroller,
he/she shall state the reason therefor in 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 Comptroller, provided
that the application is made within one year of the payment to the
operator, but no actual refund of moneys shall be made to such operator
until it shall first establish to the satisfaction of the Comptroller,
under such regulations as the Comptroller may prescribe, that it has
repaid to the occupant, or other person who has actually paid the
tax, the amount for which the application for refund is made. The
Comptroller may, in lieu of any refund required to be made, allow
credit therefor on payments due or to become due from the applicant.
B.
Where any tax imposed hereunder shall have been erroneously, illegally
or unconstitutionally collected and application for the refund thereof
duly made to the Comptroller, and such Comptroller shall have made
a determination denying such refund, such determination shall be reviewable
by a proceeding under Article 78 of the Civil Practice Law and Rules;
provided, however, that such proceeding is instituted within 30 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 Comptroller 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 tax confirmed, the petitioner will pay all costs
and charges which may accrue in the prosecution of such proceeding.
C.
A person shall not be entitled to a revision, refund or credit of a tax, interest or penalty which had been determined to be due pursuant to the provisions of § 270-94 of this article where it has had a hearing or an opportunity for a hearing, as provided in said section, or has failed to avail itself of the remedies therein provided. No refund or credit shall be made of a tax, interest or penalty paid after a determination by the Comptroller made pursuant to § 270-94 of this article unless it be found that such determination was erroneous, illegal or unconstitutional or otherwise improper by the Comptroller after a hearing or on his/her own motion or in a proceeding under Article 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.
In cases where the occupant or operator has applied for a refund
and has instituted a proceeding under Article 78 of the Civil Practice
Law and Rules to review a determination adverse to him/her on his/her
application for a refund, the Director of Finance shall have the option
of crediting future tax payment to meet the cost of any settlement
or judgments or, at his/her option, may, in the first instance, set
up appropriate reserves to meet any decision adverse to the City.
The remedies provided by §§ 270-89 and 270-91 of this article shall be the exclusive remedies available to any person for the review of tax liability imposed by this article, and no determination or proposed determination of tax or determination on any application for refund shall be enjoined or reviewed by an action for declaratory judgment, an action for money had and received or by any action or proceeding other than a proceeding in a nature of a certiorari proceeding under Article 78 of the Civil Practice Law and Rules; provided, however, that a taxpayer may proceed by declaratory judgment if he/she institutes suit within 30 days after a deficiency assessment is made and pays the amount of the deficiency assessment to the Comptroller prior to the institution of such suit and posts a bond for costs as provided in § 270-88 of this article.
A.
Any person failing to file a return or to pay or pay over any tax
to the Comptroller within in the time required by this article shall
be subject to a penalty of 5% of the amount of the tax due, plus interest
at the rate of 1% of such tax, for each month of delay, except the
first month after such return was required to be filed or such tax
became due. Such penalties and interest shall be paid and disposed
of in the same manner as other revenues from this article. Unpaid
penalties and interest may be enforced in the same manner as the tax
imposed by this article.
B.
Any operator or occupant and any officer of an operator or occupant failing to file a return required by this article, or filing or causing to be filed or making or causing to be made or giving or causing to be given any return, certificate, affidavit, representation, information, testimony or statement required or authorized by this article which is willfully false, and any operator and any officer of a corporate operator willfully failing to file a bond required to be filed pursuant to § 270-88 of this article, or failing to file a registration certificate and such data in connection therewith as the Comptroller may by regulation or otherwise require, or failing to display or surrender the certificate of authority as required by this article or assigning or transferring such certificate of authority; and any operator or any officer of a corporate operator willfully failing to charge separately from the rent the tax herein imposed or willfully failing to state such tax separately on any evidence of occupancy and on any bill or statement or receipt of rent issued or employed by the operator or willfully failing or refusing to collect such tax from the occupant; any operator or any officer of a corporate operator who shall refer or cause reference to be made to this tax in a form or manner other than that required by this article, and any such person or operator failing to keep records required by this article, shall, in addition to the penalties herein or elsewhere prescribed, be guilty of a misdemeanor, punishable by a fine of up to $1,000, imprisonment for not more than one year, or both such fine and imprisonment. Officers of a corporate operator shall be personally liable for the tax collected or required to be collected by such corporation under this article and penalties and interest thereon and subject to the fines and imprisonment herein authorized.
C.
The certificate of the Comptroller to the effect that a tax has not
been paid, that a return, bond or registration certificate has not
been filed or that information has not been supplied pursuant to the
provisions of this article shall be presumptive evidence thereof.
It shall be unlawful, except in accordance with proper judicial
order or as otherwise provided to the fullest extent permitted by
law, for the Comptroller or Comptroller's designee to divulge or make
known in any manner the rents or other information relating to the
business of a taxpayer contained in any return required under this
article. The officers charged 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 Comptroller in an action or proceeding under the provisions
of this article or on behalf of any party to any action or proceeding
under the provisions of this article when the returns or facts shown
thereby are directly involved in such action or proceeding, in either
of which events the court may require the production of, and may admit
in evidence, so much of said returns or of the facts shown thereby
as are pertinent to the action or proceeding and no more. Nothing
herein shall be construed to prohibit the delivery to a taxpayer or
the taxpayer's duly authorized representative of a certified copy
of any return filed in connection with his/her tax nor to prohibit
the publication of statistics so classified to prevent the identification
of particular returns and items thereof or the inspection by the Corporation
Counsel or other legal representatives of the City or by the District
Attorney of any county of the return of any taxpayer who shall bring
action to set aside or review the tax based thereon, or against whom
an action or proceeding has been instituted for the collection of
a tax or penalty. Returns shall be preserved for three years and thereafter,
until the Comptroller permits them to be destroyed.
A.
Any notice authorized or required under the provisions of this article
may be given to 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 this article or in any application
made by him/her or, if no return has been filed or application made,
then to such address as may be obtainable. The mailing of such notice
shall be presumptive evidence of the receipt of the same by the person
to whom said notice is addressed. Any period of time which is determined
according to the provisions of this article by the giving of notice
shall commence five days after the date of mailing of such notice.
B.
The provisions of the Civil Practice Law and Rules, or any other
law relative to limitations of time for the enforcement of a civil
remedy, shall not apply to any proceeding or action taken by the City
to levy, appraise, assess, determine or enforce the collection of
any tax or penalty provided by this article. However, except in the
case of a willfully false, 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 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.
C.
Where, before expiration of the period prescribed herein for the
assessment of an additional tax, a taxpayer has consented, in writing,
that such period be extended, the amount of such additional tax due
may be determined at any time within such extended period. The period
so extended may be further extended by subsequent consents, in writing,
made before the expiration of the extended period.
Whenever any operator, any officer of a corporate operator,
any occupant, or other person fails to collect and pay over any tax
and/or penalty or interest as imposed by this article, the Corporation
Counsel shall, at the request of the City Council, bring or cause
to be brought an action to enforce the payment of the same on behalf
of the City in any court of the State of New York or of any other
state or of the United States. If, however, the Comptroller believes
that any such operator, officer, occupant, or other person is about
to cease business, leave the state, or remove or dissipate the assets
out of which the tax or penalties might be satisfied, and that any
such tax or penalty will not be paid when due, such tax or penalty
may be declared to be immediately due and payable, and the Comptroller
may issue a warrant immediately.
In addition to the powers granted in this article, the Director
of Finance is hereby authorized and empowered to:
A.
Extend, for cause shown, the time of filing any return for a period
not exceeding 30 days; and, for cause shown, to remit penalties, but
not interest; and to compromise disputed claims in connection with
the taxes hereby imposed;
B.
Request information from the Tax Commission of the State of New York
or the Treasury Department of the United States relative to any person;
and afford information to such Tax Commission or Treasury Department
relative to any person, notwithstanding any other provision of this
article;
C.
Delegate functions hereunder to the Comptroller;
D.
Prescribe methods for confirming the rents for occupancy and confirm
the accuracy of information on the taxable and non-taxable rents;
E.
Require any operator within the City, if it is determined that adequate
records are not being maintained, to keep detailed records of the
nature and type of hotel maintained; nature and type of service rendered;
number of rooms available and occupied; daily leases, 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 this article; and to furnish such
information at the request of the Director of Finance;
F.
Impose as a penalty upon any operator within the City any necessary
cost of auditing services generated by discrepancies discovered, upon
audit, in the records of the operator; and
G.
Make, adopt, and amend such other rules and regulations appropriate
to the carrying out of this article and the purposes thereof as may
be approved by the City Council of the City of Newburgh.
A.
The Director of Finance, or employees or agent(s) duly designated
and authorized, shall have the power to administer oaths and take
affidavits in relation to any matter or proceeding in the exercise
of their powers and duties under this article. The Director of Finance
shall have power to subpoena and require the attendance of witnesses
and the production of books, papers, and documents to secure information
pertinent to the performance of the duties hereunder in the enforcement
of this article and to examine them in relation thereto. The Director
of Finance shall also have the power to issue commissions for the
examination of witnesses who are out of the state, unable to attend,
or who are excused from attendance.
B.
A Supreme Court Justice, either in court or in chambers, shall have
the power to summarily enforce by proper proceedings the attendance
and testimony of witnesses and the production and examination of books,
papers, and documents called for by the subpoena of the Director of
Finance under this article.
C.
Any subpoenaed person who refuses to testify or produce books or
records, or who testifies falsely in any material matter pending before
the Director of Finance under this article, shall be guilty of a misdemeanor,
punishment for which shall be a fine of not more than $1,000 or imprisonment
for not more than one year, or both such fine and imprisonment.
D.
The officers who serve the summons or subpoena of the Director of
Finance and witnesses attending in response thereto shall be entitled
to the same fees as are allowed to officers and witnesses in civil
cases in courts of record, except herein provided otherwise. Such
officers shall be the City of Newburgh Police, or any officers or
employees of the City designated to serve such process.
From time to time, but no less than quarterly each year, the
Comptroller shall provide a report to the City Council, for its audit
and review, of all actions taken pursuant to this article. The report
shall contain a list of all certificates of registration filed or
issued to any operator in the City of Newburgh and for each operator
shall state the returns filed by all operators; the returns that have
not been timely filed by any operator; the amount of tax determined
to be payable by any operator; the tax paid and collected from any
operator; any tax that may be due and owing or past due from any operator,
and any enforcement action taken to collect any tax due under this
article.
