N.Y. Tax Law § 1202-h*2: Hotel or motel taxes in the county of Oswego

* § 1202-h. Hotel or motel taxes in the county of Oswego. ** (1)

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

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

laws imposing in such county 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 tourist home, inn, hotel or motel rooms in such county. 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 such tourist home, inn, hotel or motel or to rooms

in such lodging facilities having less than six rentable units.

** NB Effective until January 1, 2027

** (1) Notwithstanding any other provisions of law to the contrary,

the county of Oswego is hereby authorized and empowered to adopt and

amend local laws imposing in such county 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 a hotel or motel room in such county. For the purposes

of this section, the term "hotel" or "motel" shall mean any facility

providing lodging on an overnight basis. 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

such hotel or motel. For the purposes of this section, the term

"permanent resident" shall mean a person occupying any room or rooms in

a hotel or motel for at least thirty consecutive days.

** NB Effective January 1, 2027

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

treasurer or other fiscal officers of Oswego 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 taxes imposed shall be

paid by the person liable therefor to the owner of the tourist home,

inn, hotel or motel room occupied or to the person entitled to be paid

the rent or charge for the tourist home, inn, hotel or motel room

occupied for and on account of the county of Oswego 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 tourist home, inn, hotel or motel room, or in respect to

nonpayment of the taxes by the person occupying the tourist home, inn,

hotel or motel room, 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 county treasurer or other fiscal officers of the county ,

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.

** NB Effective until January 1, 2027

** (3) Such local laws may provide that any taxes 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 county of

Oswego 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 room, or in respect to

nonpayment of the taxes by the person occupying the hotel or motel room,

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 county

treasurer or other fiscal officers of the county, 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.

** NB Effective January 1, 2027

(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;

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 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 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 wilfully 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) Revenues resulting from the imposition of the tax authorized by

this section shall be paid into the treasury of the county of Oswego 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 county legislature

of Oswego county only for tourism and convention development. The funds

so allocated shall be used for the purpose of promoting Oswego county,

its cities, towns and villages, in order to increase convention/trade

show and tourist business.

** NB Effective until January 1, 2027

** (9) Revenues resulting from the imposition of the tax authorized by

this section shall be paid into the treasury of the county of Oswego 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 county legislature

of Oswego county only for tourism and convention development. The funds

so allocated shall be used for the purpose of promoting Oswego county,

its cities, towns and villages, in order to increase convention/trade

show and tourist business, and making tourism related capital

improvements.

** NB Effective January 1, 2027

(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 There are 2 § 1202-h's