N.Y. Tax Law § 1202-bbb: Occupancy tax in the of village of Catskill

* § 1202-bbb. Occupancy tax in the of village of Catskill. (1)

Notwithstanding any other provisions of law to the contrary, the village

of Catskill, in the county of Greene, is hereby authorized and empowered

to adopt and amend local laws imposing in such village 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 hotel or motel providing

lodging on an overnight basis. For the purposes of this section, the

term "hotel" or "motel" shall mean and include any facility providing

lodging on an overnight basis and shall include those facilities

designated and commonly known as "bed and breakfast" and "tourist"

facilities. The rates of such tax shall be four percent of the per diem

rental rate for each room provided, however, such tax shall not be

applicable to a permanent resident of hotel or motel. For the purposes

of this section the term "permanent resident" shall mean a person

occupying any room or rooms in any hotel or motel providing lodging on

an overnight basis for at least thirty consecutive days.

(2) Such taxes may be collected and administered by the village

treasurer or other fiscal officers of the village of Catskill by such

means and in such manner as other taxes which are now collected and

administered by such officers 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 any hotel or motel

providing lodging on an overnight basis occupied or to the person

entitled to be paid the rent or charge for the hotel or motel providing

lodging on an overnight basis occupied for and on account of the village

of Catskill imposing the taxes and that such owner or person entitled to

be paid the rent or charge shall be liable for the collection and

payment of the taxes; and that such owner or person entitled to be paid

the rent or charge shall have the same right in respect to collecting

the taxes from the person occupying the hotel or motel providing lodging

on an overnight basis or in respect to nonpayment of the taxes by the

person occupying the hotel or motel providing lodging on an overnight

basis, 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 village

treasurer or other fiscal officers of the village, specified in such

local laws, shall be joined as a party in any action or proceeding

brought to collect the taxes 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 the basis of any longer or

shorter period of time.

(5) This section shall not authorize the imposition of such taxes 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 from

taxation; and

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 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.

(6) Any final determination of the amount of any taxes 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 the 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 taxes 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 is 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 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 taxes 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

thereof 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 taxes 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 taxes, no assessment of additional taxes 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 taxes 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 village of Catskill

and shall be credited to and deposited in the general fund of the

village. Such revenues may be used for any lawful purpose.

(10) 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.

* NB Repealed December 31, 2027