N.Y. Tax Law § 1202-dd*3: Hotel or motel taxes in the town of Greenburgh and specified villages therein and in the village of Sleepy Hollow

* § 1202-dd. Hotel or motel taxes in the town of Greenburgh and

specified villages therein and in the village of Sleepy Hollow. (1)

Notwithstanding any other provisions of law to the contrary, the

following municipalities are hereby authorized and empowered to adopt

and amend local laws imposing a tax on persons occupying rooms in hotels

or motels in such towns or villages therein, as the legislature has or

would have the power and authority to impose, in addition to any other

tax authorized and imposed pursuant to this article:

a. the town of Greenburgh, Westchester county, in those portions of

such town not located within a village;

b. the villages of Tarrytown, Irvington, Ardsley, Elmsford, Dobbs

Ferry, Hastings-on-Hudson situate in the town of Greenburgh; and

c. the village of Sleepy Hollow situate in the town of Mount Pleasant,

Westchester county.

(2) 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.

(3) 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.

(4) Such tax may be collected and administered by the commissioner of

finance or other fiscal officer of the town of Greenburgh or of any

specified village therein or of the village of Sleepy Hollow situate in

the town of Mount Pleasant, as the case may be, by such means and in

such manner as other taxes which are now collected and administered by

such officers in accordance with the town or village charter or as

otherwise may be provided by such local law.

(5) Such local laws may provide that any tax imposed shall be paid by

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

occupied or to the person entitled to be paid the rent or charge for the

hotel or motel room occupied for and on account of the town of

Greenburgh or of any specified village therein or of the village of

Sleepy Hollow situate in the town of Mount Pleasant 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 hotel or motel room, or in respect to nonpayment of the tax by the

person occupying the hotel 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 commissioner of finance or other fiscal

officers of such towns or villages, 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.

(6) 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.

(7) This section 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; 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.

(8) 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 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 reviewed, with such interest and

penalties thereon as may 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 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 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 taxes, interest 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.

(9) 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 accrue in the prosecution of such

proceeding.

(10) 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.

(11) Revenues resulting from the imposition of tax authorized by this

section shall be paid into the treasury of the town of Greenburgh or of

the specified village therein or of the village of Sleepy Hollow situate

in the town of Mount Pleasant, and shall be credited to and deposited in

the general fund of such town or village; and may thereafter be

allocated at the discretion of the board of legislators of the town of

Greenburgh or of the specified village therein or of the village of

Sleepy Hollow situate in the town of Mount Pleasant for any town or

village purpose.

(12) 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.

(13) 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.

* NB There are 5 § 1202-dd's

* NB Repealed September 1, 2027