N.Y. Tax Law § 1202-OO — Occupancy tax in the city of Utica

* § 1202-oo. Occupancy tax in the city of Utica. (1) Notwithstanding\nany other provision of law to the contrary, the city of Utica, in the\ncounty of Oneida, is hereby authorized and empowered to adopt and amend\nlocal laws imposing in such city 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 any room for hire in any hotel. For the purposes of this\nsection, the term "hotel" shall mean a building or portion of such\nbuilding which is rentable or consisting of rentable units providing\nlodging on an overnight basis for guests. The term "hotel" includes an\napartment hotel, a motel, and facilities designated and commonly known\nas a "bed and breakfast" and similar "tourist" facilities, whether or\nnot meals are served. The rate of such tax shall not exceed three\npercent of the per diem rental rate for each room whether such room is\nrented on a daily or longer basis.\n (2) Such taxes may be collected and administered by the chief fiscal\nofficer of the city of Utica by such means and in such manner as other\ntaxes which are now collected and administered by such officer or as\notherwise may be provided by such local law.\n (3) Such local laws may provide that any taxes imposed shall be paid\nby the person liable therefor to the owner of the room for hire in the\ntourist home, inn, club, hotel, motel, or other similar place of public\naccommodation occupied or to the person entitled to be paid the rent or\ncharge the room for hire in the tourist home, inn, club, hotel, motel,\nor other similar place of public accommodation occupied for and on\naccount of the city of Utica imposing the tax and that such owner or\nperson entitled to be paid the rent or charge shall be liable for the\ncollection and payment of the tax; and that such owner or person\nentitled to be paid the rent or charge shall have the same right in\nrespect to collecting the tax from the person occupying the room for\nhire in the tourist home, inn, club, hotel, motel, or other similar\nplace of public accommodation, or in respect to nonpayment of the tax by\nthe person occupying the room for hire in the tourist home, inn, club,\nhotel, motel, or similar place of public accommodation, as if the taxes\nwere a part of the rent or charge and payable at the same time as the\nrent or charge; provided, however, that the chief fiscal officer of the\ncity, specified in such local laws, shall be joined as a party in any\naction or proceeding brought to collect the tax by the owner or by the\nperson entitled to be 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 tax 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;\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; or\n d. A permanent resident of a hotel or motel. For the purposes of this\nsection, the term "permanent resident" shall mean a natural person\noccupying any room or rooms in a hotel or motel for at least ninety\nconsecutive days.\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 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 laws or regulations\nshall be first deposited and there shall be filed an undertaking, issued\nby a surety 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 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\ntherefor 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 taxes 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 Utica and\nshall be credited to and deposited in the general fund of the city. Such\nrevenues may be used to support municipal services, infrastructure and\nother essential expenditures as determined by the common council of the\ncity of Utica.\n (10) 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 two 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 (11) 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