N.Y. Tax Law § 1202-j*3: Hotel or motel taxes in Chautauqua county

** § 1202-j. Hotel or motel taxes in Chautauqua county. * (1)

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

of Chautauqua 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 hotel or motel rooms in such county. For the purposes of this

section, the term "hotel" or "motel" shall mean and include any

professionally managed real property providing lodging on an overnight

basis and shall include cottages, apartments, condominiums and those

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

"tourist" facilities.

The rates of such tax shall not exceed five percent of the per diem

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

applicable to a permanent resident of such rooms in lodging facilities

having less than five rentable units. 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 until November 30, 2027

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

county of Chautauqua 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 hotel or motel rooms in such county. For the purposes

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

professionally managed real property providing lodging on an overnight

basis and shall include cottages, apartments, condominiums and those

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

"tourist" facilities.

The rates of such tax shall not exceed three percent of the per diem

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

applicable to a permanent resident of such rooms in lodging facilities

having less than five rentable units. 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 November 30, 2027

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

or other fiscal officers of Chautauqua 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 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

Chautauqua 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 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, the registration of all operators within the

terms of such local law and any other provisions deemed necessary by the

legislature of Chautauqua county for the implementation and enforcement

of such a tax provided such additional provisions are consistent with

the terms of this section.

(5) 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;

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 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 the state

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, 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 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 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.

* (9) All revenues resulting from the imposition of the tax under the

local laws shall be paid into the treasury of the county of Chautauqua

to benefit tourism, recreation, and related economic development. The

revenue derived from such tax, after deducting the amount provided for

administering such tax and such programs as so authorized by local law,

shall be allocated as follows:

a. Three-fifths of such revenues shall be credited to and deposited in

a special tourism and convention fund, thereafter to be allocated by the

county government of Chautauqua county through the county budget process

solely for the purposes of enhancing and promoting tourism, conventions,

trade shows, special events and other directly related and supporting

activities including, but not limited to, programs to improve the

aesthetic qualities of the county; to improve infrastructure related to

tourism, conventions and trade shows; to develop, operate and maintain

parks, recreational facilities and tourist attractions; and such other

programs as authorized by local law; provided, however, that at least

one-half of such amount shall be allocated for the official tourism

promotion agency of the county for marketing, advertising, and promoting

the county.

b. Any amount of revenues derived from such tax over three-fifths of

such revenues shall be credited to and deposited into a special lake

management and enhancement fund, thereafter to be allocated by the

county government of Chautauqua county through the county budget process

solely for the purposes of maintaining and enhancing the usability and

attractiveness of the lakes of Chautauqua county for residents and

visitors, including, but not limited to, environmentally responsible

control, treatment, and/or removal of invasive or nuisance submerged

aquatic vegetation; reduction of harmful algae blooms; shoreline

maintenance and cleanup; the enhancement of lakes for fishing, boating

and other recreational activities; reduction of watershed erosion,

sedimentation and nutrient loading; and such other programs as

authorized by local law consistent with such purposes; provided,

however, that at least one-half of such amount shall be allocated for

activities that control, treat, and/or remove invasive or nuisance

submerged aquatic vegetation, reduce harmful algae blooms, or provide

shoreline cleanup.

c. Such local laws shall provide that the county shall be authorized

to retain up to a maximum of ten percent of such revenue to defer the

necessary expenses of the county in administering such tax and such

programs.

d. The county may, in its discretion, as a condition of receiving

funding, require recipients of such funding to meet specified

performance requirements; meet maintenance-of-effort requirements;

provide matching contributions; comply with reasonable limitations on

fund balances; comply with appropriate accounting, performance, and

reporting requirements, including reporting of time and material costs,

GPS tracking data, equipment utilization information, and similar

information; cooperate and coordinate with the county and with other

organizations and entities receiving funding; and impose similar

requirements and restrictions on recipients of such funding.

* NB Effective until November 30, 2027

* (9) All revenues resulting from the imposition of the tax under the

local laws shall be paid into the treasury of the county of Chautauqua

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

convention fund, thereafter to be allocated by the county legislature of

Chautauqua county through the county budget process for tourism and

convention development in such county. The revenue derived from such

tax, after deducting the amount provided for administering such tax as

so authorized by local law, shall be allocated only for the purposes of

enhancing and promoting Chautauqua county, its cities, towns and

villages through the promotion of tourism, conventions, trade shows,

special events and other directly related and supporting activities

including, but not limited to, programs to improve the aesthetic

qualities of the county; to enhance the environment; to improve

infrastructure related to tourism, conventions and trade shows; to

develop, operate and maintain parks, recreational facilities and tourist

attractions; and such other programs as authorized by local law. Such

local laws shall provide that the county shall be authorized to retain

up to a maximum of ten percent of such revenue to defer the necessary

expenses of the county in administering such tax.

* NB Effective November 30, 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 3 § 1202-j's