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

* § 1202-o. Hotel or motel taxes in Seneca county. (1) Notwithstanding\nany other provision of law to the contrary, the county of Seneca is\nhereby authorized and empowered to adopt and amend local laws imposing\nin such county a tax, in addition to any other tax authorized and\nimposed pursuant to this article, such as the legislature has or would\nhave the power and authority to impose upon persons occupying hotel or\nmotel rooms in such county. For the purposes of this section, the term\n"hotel" or "motel" shall mean and include any facility providing lodging\non an overnight basis and shall include those facilities designated and\ncommonly known as "bed and breakfast" and "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 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 thirty\nconsecutive days.\n (2) Such tax may be collected and administered by the Seneca county\ntreasurer, or other fiscal officers of Seneca county by such means in\nsuch manner as other taxes which are now collected and administered by\nsuch officers 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 Seneca\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 Seneca county\ntreasurer, specified in such local law, shall be joined as a party in\nany action or proceeding brought to collect the tax by the owner or by\nthe person 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 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 chapter:\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 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 the state and approved\nby the superintendent of financial services of this state as to solvency\nand responsibility, in such amount as a justice of the supreme court\nshall approve to the effect that if such proceeding be dismissed or the\ntax confirmed the petitioner will pay all costs and charges which may\naccrue 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 tax imposed hereunder shall have been erroneously,\nillegally, or unconstitutionally collected and application for the\nrefund thereof duly made to the proper fiscal officer or officers, and\nsuch officer or officers shall have made a determination denying such\nrefund, such determination shall be reviewable by a proceeding under\narticle seventy-eight of the civil practice law and rules, provided,\nhowever, that such proceeding is instituted within thirty days after the\ngiving of the notice of such denial, that a final determination of tax\ndue was 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 tax 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 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 Seneca county and shall be\ncredited to and deposited in the general fund of the county and shall be\nmade available thereafter for the promotion of tourism and tourist\nattractions in Seneca county and any other directly related or\nsupporting activities as related to tourism including, but not limited\nto, programs to improve public infrastructures; to develop, operate and\nmaintain public parks and recreational facilities; to maintain and\nenhance the water resources of Seneca county, including lakes and\ntributary streams; and for environmental conservation. Such promotion\nmay be carried out by an appropriate organization or organizations as\ndesignated by the Seneca county board of supervisors. No more than five\npercent of such revenues shall be used for the cost of administering the\nprovisions of this subdivision within the Seneca county treasurer's\noffice.\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 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 (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 There are 3 §1202-o's\n