N.Y. Tax Law § 1202-l: Hotel and motel taxes in Ulster county

* § 1202-l. Hotel and motel taxes in Ulster county. (1)

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

of Ulster 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 facility consisting of rentable units that provides

lodging on an overnight basis.

The rates of such tax imposed upon persons occupying hotel or motel

rooms shall not exceed four per cent 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 ninety consecutive days.

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

finance of the county of Ulster by such means and in such manner as

other taxes which are now collected and administered by such officer 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 Ulster

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 county treasurer

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 section shall not authorize the imposition of such tax upon

any transaction, by or with any of the following in accordance with

section twelve hundred thirty of this article:

a. The state of New York, or any public corporation (including a pub-

lic 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 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 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 the 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.

(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 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 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 authorized

by this section shall be paid into the treasury of the county of Ulster

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

county.

(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-l's