N.Y. Tax Law § 1202-J*3 — Hotel or motel taxes in Chautauqua county

** § 1202-j. Hotel or motel taxes in Chautauqua county. * (1)\nNotwithstanding any other provision of law to the contrary, the county\nof Chautauqua is hereby authorized and empowered to adopt and amend\nlocal laws imposing in such county a tax, in addition to any other tax\nauthorized and imposed pursuant to this article, such as the legislature\nhas or would have the power and authority to impose upon persons\noccupying hotel or motel rooms in such county. For the purposes of this\nsection, the term "hotel" or "motel" shall mean and include any\nprofessionally managed real property providing lodging on an overnight\nbasis and shall include cottages, apartments, condominiums and those\nfacilities designated and commonly known as "bed and breakfast" and\n"tourist" facilities.\n The rates of such tax shall not exceed five percent of the per diem\nrental rate for each room provided, however, that such tax shall not be\napplicable to a permanent resident of such rooms in lodging facilities\nhaving less than five rentable units. For the purposes of this section,\nthe term "permanent resident" shall mean a person occupying any room or\nrooms in a hotel or motel for at least thirty consecutive days.\n * NB Effective until November 30, 2027\n * (1) Notwithstanding any other provision of law to the contrary, the\ncounty of Chautauqua is hereby authorized and empowered to adopt and\namend local laws imposing in such county a tax, in addition to any other\ntax authorized and imposed pursuant to this article, such as the\nlegislature has or would have the power and authority to impose upon\npersons occupying hotel or motel rooms in such county. For the purposes\nof this section, the term "hotel" or "motel" shall mean and include any\nprofessionally managed real property providing lodging on an overnight\nbasis and shall include cottages, apartments, condominiums and those\nfacilities designated and commonly known as "bed and breakfast" and\n"tourist" facilities.\n The rates of such tax shall not exceed three percent of the per diem\nrental rate for each room provided, however, that such tax shall not be\napplicable to a permanent resident of such rooms in lodging facilities\nhaving less than five rentable units. For the purposes of this section,\nthe term "permanent resident" shall mean a person occupying any room or\nrooms in a hotel or motel for at least thirty consecutive days.\n * NB Effective November 30, 2027\n (2) Such tax may be collected and administered by the county treasurer\nor other fiscal officers of Chautauqua county by such means and in such\nmanner as other taxes which are now collected and administered by such\nofficers or as otherwise may be provided by such local law.\n (3) 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 county of\nChautauqua 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 nonpayment\nof the tax by the person occupying the hotel or motel room, as if the\ntax were a part of the rent or charge and payable at the same time as\nthe rent or charge; provided, however, that the county treasurer or\nother fiscal officers of the county specified in such local law, shall\nbe joined as a party in any action or proceeding brought to collect the\ntax by the owner or by the person entitled to be paid the rent or\ncharge.\n (4) Such local laws 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, the registration of all operators within the\nterms of such local law and any other provisions deemed necessary by the\nlegislature of Chautauqua county for the implementation and enforcement\nof such a tax provided such additional provisions are consistent with\nthe terms of this section.\n (5) 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\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;\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 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 the 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 the state\nauthorized to transmit business in this state and approved by the\nsuperintendent of financial services of this state as to solvency and\nresponsibility, in such amount as a justice of the supreme court shall\napprove to the effect that if such proceeding be dismissed or the tax\nconfirmed the petitioner will pay all costs and charges which may accrue\nin 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 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 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 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 * (9) All revenues resulting from the imposition of the tax under the\nlocal laws shall be paid into the treasury of the county of Chautauqua\nto benefit tourism, recreation, and related economic development. The\nrevenue derived from such tax, after deducting the amount provided for\nadministering such tax and such programs as so authorized by local law,\nshall be allocated as follows:\n a. Three-fifths of such revenues shall be credited to and deposited in\na special tourism and convention fund, thereafter to be allocated by the\ncounty government of Chautauqua county through the county budget process\nsolely for the purposes of enhancing and promoting tourism, conventions,\ntrade shows, special events and other directly related and supporting\nactivities including, but not limited to, programs to improve the\naesthetic qualities of the county; to improve infrastructure related to\ntourism, conventions and trade shows; to develop, operate and maintain\nparks, recreational facilities and tourist attractions; and such other\nprograms as authorized by local law; provided, however, that at least\none-half of such amount shall be allocated for the official tourism\npromotion agency of the county for marketing, advertising, and promoting\nthe county.\n b. Any amount of revenues derived from such tax over three-fifths of\nsuch revenues shall be credited to and deposited into a special lake\nmanagement and enhancement fund, thereafter to be allocated by the\ncounty government of Chautauqua county through the county budget process\nsolely for the purposes of maintaining and enhancing the usability and\nattractiveness of the lakes of Chautauqua county for residents and\nvisitors, including, but not limited to, environmentally responsible\ncontrol, treatment, and/or removal of invasive or nuisance submerged\naquatic vegetation; reduction of harmful algae blooms; shoreline\nmaintenance and cleanup; the enhancement of lakes for fishing, boating\nand other recreational activities; reduction of watershed erosion,\nsedimentation and nutrient loading; and such other programs as\nauthorized by local law consistent with such purposes; provided,\nhowever, that at least one-half of such amount shall be allocated for\nactivities that control, treat, and/or remove invasive or nuisance\nsubmerged aquatic vegetation, reduce harmful algae blooms, or provide\nshoreline cleanup.\n c. Such local laws shall provide that the county shall be authorized\nto retain up to a maximum of ten percent of such revenue to defer the\nnecessary expenses of the county in administering such tax and such\nprograms.\n d. The county may, in its discretion, as a condition of receiving\nfunding, require recipients of such funding to meet specified\nperformance requirements; meet maintenance-of-effort requirements;\nprovide matching contributions; comply with reasonable limitations on\nfund balances; comply with appropriate accounting, performance, and\nreporting requirements, including reporting of time and material costs,\nGPS tracking data, equipment utilization information, and similar\ninformation; cooperate and coordinate with the county and with other\norganizations and entities receiving funding; and impose similar\nrequirements and restrictions on recipients of such funding.\n * NB Effective until November 30, 2027\n * (9) All revenues resulting from the imposition of the tax under the\nlocal laws shall be paid into the treasury of the county of Chautauqua\nand shall be credited to and deposited in a special tourism and\nconvention fund, thereafter to be allocated by the county legislature of\nChautauqua county through the county budget process for tourism and\nconvention development in such county. The revenue derived from such\ntax, after deducting the amount provided for administering such tax as\nso authorized by local law, shall be allocated only for the purposes of\nenhancing and promoting Chautauqua county, its cities, towns and\nvillages through the promotion of tourism, conventions, trade shows,\nspecial events and other directly related and supporting activities\nincluding, but not limited to, programs to improve the aesthetic\nqualities of the county; to enhance the environment; to improve\ninfrastructure related to tourism, conventions and trade shows; to\ndevelop, operate and maintain parks, recreational facilities and tourist\nattractions; and such other programs as authorized by local law. Such\nlocal laws shall provide that the county shall be authorized to retain\nup to a maximum of ten percent of such revenue to defer the necessary\nexpenses of the county in administering such tax.\n * NB Effective November 30, 2027\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 There are 3 § 1202-j's\n