N.Y. Tax Law § 1202-q: Hotel and motel taxes in Nassau county

* § 1202-q. Hotel and motel taxes in Nassau county. (1)

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

of Nassau 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

providing lodging on an overnight basis and shall include those

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

cabins, cottages, campgrounds, tourist homes and convention centers.

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 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.

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

or other fiscal officers of Nassau 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 Nassau

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

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 law may provide for the filing of returns and the

payment of the tax on a monthly basis or on the basis of any longer

period of time.

(5) Such local law shall provide for the county of Nassau to enter

into a contract with a tourism promotion agency to administer programs

designed to develop, encourage, solicit and promote convention business

and tourism within the county. The promotion of convention business and

tourism shall include any service, function or activity, whether or not

performed, sponsored or advertised by the tourism promotion agency with

the intent to attract transient guests to the county.

(6) Such local law shall provide that all revenues resulting from the

imposition of the tax payable hereunder shall be paid into the treasury

of the county of Nassau and:

(a) twenty-five percent thereof shall be distributed as appropriated

by the legislative body under the following formula: (i) sixty-six and

two-thirds percent of such twenty-five percent of revenues collected

shall be delivered to the tourism promotion agency which the county of

Nassau contracts with pursuant to the provisions of subdivision five of

this section and (ii) thirty-three and one-third percent of such

twenty-five percent of revenues shall be utilized by the county of

Nassau in support of cultural programs and activities relevant to the

continuation and enhancement of the tourism industry in the following

manner: (A) twenty-one percent of such twenty-five percent of revenues

shall be used for the care, maintenance, and interpretation for the

general public of the historic structures, sites, and unique natural

areas that are managed by the Nassau county department of parks and

recreation. All sites and activities so funded shall be opened to

tourists on a regular and predictable basis; (B) twelve and one-third

percent of such twenty-five percent of revenues shall be used for

ongoing operating or program support of non-profit museums and cultural

organizations in Nassau county, subject to the final approval of the

Nassau county board of supervisors or a Nassau county legislature.

Schedules of availability of all historic and cultural activities and

events funded from any part of these revenues shall be provided to the

aforementioned tourism promotion agency which is contracted with by the

county of Nassau so as to enhance tourism promotion and tourist

visitation; and

(b) seventy-five percent thereof shall be distributed as appropriated

by the legislative body under the following formula: (i) twenty-five

percent of such seventy-five percent of revenues shall be paid into the

treasury of the county of Nassau and shall be dedicated to the

fulfillment of the general obligations of such county and (ii)

seventy-five percent of such seventy-five percent of revenues shall be

utilized by the county of Nassau, acting through its county department

of parks, recreation and museums, to improve and advance the

marketability of cultural and historic attractions located throughout

the county of Nassau. Provided, however, that two hundred fifty thousand

dollars thereof a year shall be utilized to provide assistance to the

historically restored village of Old Bethpage and existing museums in

Nassau county for the expenses of new program development and new

exhibit development, provided that assistance pursuant to this sentence

shall be provided upon application by Old Bethpage Village or any such

museum to the county department of parks, recreation and museums which

shall make a determination thereon in consultation with the advisory

board to the department of parks, recreation and museums pursuant to

section four of a chapter of the law of two thousand six which amended

this paragraph. Nothing in subparagraph (ii) of this paragraph shall be

deemed to prohibit the provision of assistance based upon a joint

application submitted by two or more museums, so long as at least one

such museum is in the county of Nassau and such assistance is for a new

shared exhibit or program located in such county. All monies paid into

the treasury of the county of Nassau pursuant to subparagraph (ii) of

this paragraph and remaining therein at the end of each county fiscal

year shall continue to be utilized pursuant to this paragraph in the

following county fiscal year.

(7) Such local law shall provide for the imposition of a hotel or

motel tax for a period to expire on December thirty-first, two thousand

twenty-seven.

(8) 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 chapter:

(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.

(9) 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 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.

(10) 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.

(11) Except in the case of 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.

(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.

* NB There are 2 § 1202-q's