N.Y. Tax Law § 1202-GG*2 — Hotel or motel taxes in the town of Mount Pleasant

* § 1202-gg. Hotel or motel taxes in the town of Mount Pleasant. (1)\nNotwithstanding any other provisions of law to the contrary, the town of\nMount Pleasant, Westchester county, and those portions of such town not\nlocated in a village, is hereby authorized and empowered to adopt and\namend local laws imposing a tax on persons occupying rooms in hotels or\nmotels in such town, as the legislature has or would have the power and\nauthority to impose, in addition to any other tax authorized and imposed\npursuant to this article.\n (2) For the purposes of this section, the term "hotel" shall mean a\nbuilding or portion of it which is regularly used and kept open as such\nfor the lodging of guests. The term "hotel" includes an apartment hotel,\na motel or a boarding house, whether or not meals are served.\n (3) The rate of such tax shall not exceed three percent of the per\ndiem rental rate for each room whether such room is rented on a daily or\nlonger basis.\n (4) Such tax may be collected and administered by the commissioner of\nfinance or other fiscal officer of the town of Mount Pleasant by such\nmeans and in such manner as other taxes which are now collected and\nadministered by such officer in accordance with the town charter or as\notherwise may be provided by such local law.\n (5) Such local laws may provide that any tax imposed shall be paid by\nthe person liable therefor to the owner of the hotel or motel room\noccupied or to the person entitled to be paid the rent or charge for the\nhotel or motel room occupied for and on account of the town of Mount\nPleasant imposing the tax, and that such owner or person entitled to be\npaid the rent or charge shall be liable for the collection and payment\nof the tax; and that such owner or person entitled to be paid the rent\nor charge shall have the same right in respect to collecting the tax\nfrom the person occupying the hotel or motel room, or in respect to\nnonpayment of the tax by the person occupying the hotel or motel room,\nas if the tax were a part of the rent or charge and payable at the same\ntime as the rent or charge; provided, however, that the commissioner of\nfinance or other fiscal officer of the town of Mount Pleasant shall be\njoined as a party in any action or proceeding brought to collect the tax\nby the owner or by the person entitled to be paid the rent or charge.\n (6) Such local law may provide for the filing of returns and the\npayment of the tax on a monthly basis or on the basis of any longer or\nshorter period of time.\n (7) This section shall not authorize the imposition of such tax upon\nthe following:\n a. The state of New York or any public corporation, including a public\ncorporation created pursuant to agreement or compact with another state\nor the dominion of Canada, improvement district or other political\nsubdivision 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 or\nfoundation organized and operated exclusively for religious, charitable\nor educational purposes or for the prevention of cruelty to children or\nanimals, and no part of the net earnings of which inures to the benefit\nof any private shareholder or individual and no substantial part of the\nactivities of which is carrying on propaganda, or otherwise attempting\nto influence legislation; provided, however, that nothing in this\nparagraph shall include an organization operated for the primary purpose\nof carrying on a trade or business for profit, whether or not all of its\nprofits are payable to one or more organizations described in this\nparagraph.\n (8) Any final determination of the amount of any tax payable hereunder\nshall be reviewable for error, illegality or unconstitutionality or any\nother reason whatsoever by a proceeding under article seventy-eight of\nthe civil practice law and rules if application therefor is made to the\nsupreme court within thirty days after giving of the notice of such\nfinal determination, provided, however, that any such proceeding under\narticle seventy-eight of the civil practice law and rules shall not be\ninstituted unless:\n a. The amount of any tax sought to be reviewed, with such interest and\npenalties thereon as may be provided for by local law or regulation\nshall be first deposited and there is filed an undertaking, issued by a\nsurety company authorized to transact business in this state and\napproved by the superintendent of financial services of this state as to\nsolvency and responsibility, in such amount as a justice of the supreme\ncourt shall approve to the effect that if such proceeding be dismissed\nor the tax confirmed the petitioner will pay all costs and charges which\nmay 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 taxes, interest 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 (9) Where any tax 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 tax due was\nnot previously made, and that an undertaking is filed with the proper\nfiscal officer or officers in such amount and with such sureties as a\njustice of the supreme court shall approve to the effect that if such\nproceeding be dismissed or the tax confirmed, the petitioner will pay\nall costs and charges which accrue in the prosecution of such\nproceeding.\n (10) Except in the case of a willfully false or fraudulent return with\nintent to evade the tax, no assessment of additional tax shall be made\nafter 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 tax may be assessed at any time.\n (11) Revenues resulting from the imposition of tax authorized by this\nsection shall be paid into the treasury of the town of Mount Pleasant,\nand shall be credited to and deposited in the general fund of such town;\nand may thereafter be allocated at the discretion of the board of\nlegislators of the town of Mount Pleasant for any town purpose.\n (12) 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 (13) Each enactment of such a local law may provide for the imposition\nof a hotel or motel tax for a period of time no longer than three years\nfrom the date of its enactment. Nothing in this section shall prohibit\nthe adoption and enactment of local laws, pursuant to the provisions of\nthis section, upon the expiration of any other local law adopted\npursuant to this section.\n * NB There are 3 § 1202-gg's\n * NB Repealed September 1, 2027\n