N.Y. Tax Law § 1202-c: Hotel or motel taxes in Jefferson county

§ 1202-c. Hotel or motel taxes in Jefferson county. (1)

Notwithstanding any other provisions of law to the contrary the county

of Jefferson is hereby authorized and empowered to adopt and amend local

laws imposing in such county a tax in addition to any tax authorized and

imposed pursuant to this article such as the legislature has or would

have the power and authority to impose on persons occupying hotel rooms

and/or motel rooms in such county. The rates of such tax shall be three

percent of the per diem rental rate charged to occupants for each room,

provided, however, such tax shall not be applicable to a permanent

resident of a hotel and/or motel. For the purposes of this section the

term "permanent resident" shall mean a person occupying any room or

rooms in a hotel and/or motel for at least thirty consecutive days.

(2) Such tax may be collected and administered by the county treasurer

or other fiscal officers of Jefferson county 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 tax imposed shall be paid by

the person liable therefor to the owner of the hotel room occupied or to

the person entitled to be paid the rent or charge for the hotel and/or

motel room occupied for and on account of the county of Jefferson

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 nonpayment of

the tax by the person occupying the hotel room and/or motel room, as if

the tax were a part of the rent or charge and payable at the same time

as the rent or charge; provided, however, that the county treasurer or

other fiscal officers of the county specified in such local law, 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 tax on a monthly basis or on the basis of any longer or

shorter period of time.

(5) This act shall not authorize the imposition of such tax upon 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;

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 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 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 tax sought to be provided for by local law or

regulation, shall be first deposited and there is filed an undertaking,

issued by a surety company authorized to transmit 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 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, interest or penalties as a condition

precedent to the application.

(7) Where any tax 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 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 tax 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 wilfully 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) Revenues resulting from the imposition of the tax authorized by

this act shall be paid into the treasury of the county of Jefferson and

shall be credited to and deposited in a special tourism and convention

fund and the collections therefrom, excluding the cost of

administration, shall thereafter be allocated by the board of

supervisors of Jefferson county only for tourism and convention

development. The funds so allocated shall be used for the purpose of

promoting Jefferson county, its cities, towns and villages, in order to

increase convention/trade show and tourist business.

(10) If any provision of this act or the application thereof to any

person or circumstance shall be held invalid, the remainder of this act

and the application of such provision to other persons or circumstances

shall not be affected thereby.