N.Y. Tax Law § 1202-ll*6: Hotel, motel or beach club taxes in the village of Atlantic Beach

* § 1202-ll. Hotel, motel or beach club taxes in the village of

Atlantic Beach. (1) Notwithstanding any other provisions of law to the

contrary, the village of Atlantic Beach, in the county of Nassau, is

hereby authorized and empowered to adopt and amend local laws imposing

in such village 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,

motel rooms or beach clubs in such village. For the purposes of this

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

consisting of rentable units and providing lodging on an overnight basis

and shall include those facilities designated and commonly known as "bed

and breakfast" and "tourist" facilities. The term "beach club" shall

mean a facility formed, organized or operated by any person, firm or

corporation, located on or contiguous to an ocean beach, permitting

sunbathing, swimming and other allied recreation activities, including

such uses operated by a hotel, cooperative complex or other entity. The

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

rate for each room or beach club facility, provided however, that such

tax shall not be applicable to a permanent resident of a 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 chief fiscal

officer of the village of Atlantic Beach 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, motel room or

beach club occupied or to the person entitled to be paid the rent or

charge for the hotel, motel room or beach club occupied for and on

account of the village of Atlantic Beach 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, motel

room or beach club, or in respect to nonpayment of the tax by the person

occupying the hotel, motel room or beach club, 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 chief fiscal officer of the village,

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

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; or

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 under

this section 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 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, 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 pursuant to this section 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) All revenues resulting from the imposition of the tax under the

local laws shall be paid into the treasury of the village of Atlantic

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

village. Such revenues may be used for any lawful purpose.

(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 8 § 1202-ll's

* NB Repealed December 31, 2029