N.Y. Tax Law § 1202-BBB — Occupancy tax in the of village of Catskill

* § 1202-bbb. Occupancy tax in the of village of Catskill. (1)\nNotwithstanding any other provisions of law to the contrary, the village\nof Catskill, in the county of Greene, is hereby authorized and empowered\nto adopt and amend local laws imposing in such village a tax, in\naddition to any other tax authorized and imposed pursuant to this\narticle, such as the legislature has or would have the power and\nauthority to impose upon persons occupying any hotel or motel providing\nlodging on an overnight basis. For the purposes of this section, the\nterm "hotel" or "motel" shall mean and include any facility providing\nlodging on an overnight basis and shall include those facilities\ndesignated and commonly known as "bed and breakfast" and "tourist"\nfacilities. The rates of such tax shall be four percent of the per diem\nrental rate for each room provided, however, such tax shall not be\napplicable to a permanent resident of hotel or motel. For the purposes\nof this section the term "permanent resident" shall mean a person\noccupying any room or rooms in any hotel or motel providing lodging on\nan overnight basis for at least thirty consecutive days.\n (2) Such taxes may be collected and administered by the village\ntreasurer or other fiscal officers of the village of Catskill by such\nmeans and in such manner as other taxes which are now collected and\nadministered by such officers or as otherwise may be provided by such\nlocal law.\n (3) Such local laws may provide that any taxes imposed shall be paid\nby the person liable therefor to the owner of any hotel or motel\nproviding lodging on an overnight basis occupied or to the person\nentitled to be paid the rent or charge for the hotel or motel providing\nlodging on an overnight basis occupied for and on account of the village\nof Catskill imposing the taxes and that such owner or person entitled to\nbe paid the rent or charge shall be liable for the collection and\npayment of the taxes; and that such owner or person entitled to be paid\nthe rent or charge shall have the same right in respect to collecting\nthe taxes from the person occupying the hotel or motel providing lodging\non an overnight basis or in respect to nonpayment of the taxes by the\nperson occupying the hotel or motel providing lodging on an overnight\nbasis, as if the taxes were a part of the rent or charge and payable at\nthe same time as the rent or charge; provided, however, that the village\ntreasurer or other fiscal officers of the village, specified in such\nlocal laws, shall be joined as a party in any action or proceeding\nbrought to collect the taxes by the owner or by the person entitled to\nbe paid the rent or charge.\n (4) Such local laws may provide for the filing of returns and the\npayment of the taxes on a monthly basis or on the basis of any longer or\nshorter period of time.\n (5) This section shall not authorize the imposition of such taxes upon\nany of the following:\n a. The state of New York, or any public corporation (including a\npublic corporation created pursuant to agreement or compact with another\nstate or the dominion of Canada), improvement district or other\npolitical subdivision of the state;\n b. The United States of America, insofar as it is immune from\ntaxation; and\n c. Any corporation or association, or trust, or community chest, fund\nor foundation organized and operated exclusively for religious,\ncharitable or educational purposes, or for the prevention of cruelty to\nchildren or animals, and no part of the net earnings of which inures to\nthe benefit of any private shareholder or individual and no substantial\npart of the activities of which is carrying on propaganda, or otherwise\nattempting to influence legislation; provided, however, that nothing in\nthis paragraph shall include an organization operated for the primary\npurpose of carrying on a trade or business for profit, whether or not\nall of its profits are payable to one or more organizations described in\nthis paragraph.\n (6) Any final determination of the amount of any taxes payable\nhereunder shall be reviewable for error, illegality or\nunconstitutionality or any other reason whatsoever by a proceeding under\narticle seventy-eight of the civil practice law and rules if application\ntherefor is made to the supreme court within thirty days after the\ngiving of the notice of such final determination, provided, however,\nthat any such proceeding under article seventy-eight of the civil\npractice law and rules shall not be instituted unless:\n a. The amount of any taxes sought to be reviewed, with such interest\nand penalties thereon as may be provided for by local laws or\nregulations shall be first deposited and there is filed an undertaking,\nissued by a surety company authorized to transact business in this state\nand approved by the superintendent of financial services of this state\nas to solvency and responsibility, in such amount as a justice of the\nsupreme court shall approve to the effect that if such proceeding be\ndismissed or the taxes confirmed the petitioner will pay all costs and\ncharges which may accrue in the prosecution of such proceeding; or\n b. At the option of the petitioner such undertaking may be in a sum\nsufficient to cover the taxes, interests and penalties stated in such\ndetermination plus the costs and charges which may accrue against it in\nthe prosecution of the proceeding, in which event the petitioner shall\nnot be required to pay such taxes, interest or penalties as a condition\nprecedent to the application.\n (7) Where any taxes imposed hereunder shall have been erroneously,\nillegally or unconstitutionally collected and application for the refund\nthereof duly made to the proper fiscal officer or officers, and such\nofficer or officers shall have made a determination denying such refund,\nsuch determination shall be reviewable by a proceeding under article\nseventy-eight of the civil practice law and rules, provided, however,\nthat such proceeding is instituted within thirty days after the giving\nof the notice of such denial, that a final determination of taxes due\nwas not previously made, and that an undertaking is filed with the\nproper fiscal officer or officers in such amount and with such sureties\nas a justice of the supreme court shall approve to the effect that if\nsuch proceeding be dismissed or the taxes confirmed, the petitioner will\npay all costs and charges which may accrue in the prosecution of such\nproceeding.\n (8) Except in the case of a willfully false or fraudulent return with\nintent to evade the taxes, no assessment of additional taxes shall be\nmade after the expiration of more than three years from the date of the\nfiling of a return, provided, however, that where no return has been\nfiled as provided by law the taxes may be assessed at any time.\n (9) All revenues resulting from the imposition of the tax under the\nlocal laws shall be paid into the treasury of the village of Catskill\nand shall be credited to and deposited in the general fund of the\nvillage. Such revenues may be used for any lawful purpose.\n (10) If any provision of this section or the application thereof to\nany person or circumstance shall be held invalid, the remainder of this\nsection and the application of such provision to other persons or\ncircumstances shall not be affected thereby.\n * NB Repealed December 31, 2027\n