N.Y. Tax Law § 1202-KK — Hotel or motel taxes in the city of Buffalo

* § 1202-kk. Hotel or motel taxes in the city of Buffalo. (1)\nNotwithstanding any other provisions of law to the contrary, the city of\nBuffalo, in the county of Erie, is hereby authorized and empowered to\nadopt and amend local laws imposing in such city a tax, in addition to\nany other tax authorized and imposed pursuant to this article such as\nthe legislature has or would have the power and authority to impose upon\npersons occupying hotel or motel rooms in such city. For the purposes of\nthis section, the term "hotel" or "motel" shall mean and include any\nfacility consisting of rentable units and providing lodging on an\novernight basis and shall include those facilities designated and\ncommonly known as "bed and breakfast" and "tourist" facilities. The\nrates of such tax shall not exceed three percent of the per diem rental\nrate for each room, provided however, that such tax shall not be\napplicable to a permanent resident of a hotel or motel. For the purposes\nof this section the term "permanent resident" shall mean a person\noccupying any room or rooms in a hotel or motel for at least ninety\nconsecutive days.\n (2) Such tax may be collected and administered by the commissioner of\nadministration, finance, policy and urban affairs of the city of Buffalo\nby such means and in such manner as other taxes which are now collected\nand administered by such officer or as otherwise may be provided by such\nlocal 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 city of Buffalo\nimposing the tax and that such owner or person entitled to be paid the\nrent or charge shall be liable for the collection and payment of the\ntax; and that such owner or person entitled to be paid the rent or\ncharge shall have the same right in respect to collecting the tax from\nthe 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\nadministration, finance, policy and urban affairs of the city, specified\nin such local law, shall be joined as a party in any action or\nproceeding brought to collect the tax by the owner or by the person\nentitled to be paid the rent or charge.\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.\n (5) This section shall not authorize the imposition of such tax upon\nany transaction, by or with any of the following in accordance with\nsection twelve hundred thirty of this article:\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 shall be first\ndeposited and there is filed an undertaking, issued by a surety company\nauthorized to transact 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 city of Buffalo and\nshall be credited to and deposited in the general fund of the city. Such\nrevenues shall be used as follows: twenty-five percent of such revenue\nfrom this tax shall be allocated to support organizations dedicated to\nmaintenance of the city-owned public realm and city-owned parking\nfacilities in downtown as well as public safety initiatives undertaken\nby the Buffalo police department and other organizations in downtown,\nand seventy-five percent shall be allocated for capital improvements to\ncity-owned cultural facilities citywide, the city-owned public realm in\ndowntown, and city-owned professional sporting venues.\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-kk's\n * NB Repealed December 31, 2027\n