N.Y. Tax Law § 1202-Q — Hotel and motel taxes in Nassau county

* § 1202-q. Hotel and motel taxes in Nassau county. (1)\nNotwithstanding any other provisions of law to the contrary, the county\nof Nassau is hereby authorized and empowered to adopt and amend local\nlaws 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 facility\nproviding lodging on an overnight basis and shall include those\nfacilities designated and commonly known as "bed and breakfast", inns,\ncabins, cottages, campgrounds, tourist homes and convention centers.\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 hotel or motel. For the\npurposes of this section the term "permanent resident" shall mean a\nperson occupying any room or rooms in a hotel or motel for at least\nthirty consecutive days.\n (2) Such tax may be collected and administered by the county treasurer\nor other fiscal officers of Nassau 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 Nassau\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 county treasurer\nor other fiscal officers of the county, specified in such local law,\nshall be joined as a party in any action or proceeding brought to\ncollect the tax by the owner or by the person entitled to be paid the\nrent or charge.\n (4) 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\nperiod of time.\n (5) Such local law shall provide for the county of Nassau to enter\ninto a contract with a tourism promotion agency to administer programs\ndesigned to develop, encourage, solicit and promote convention business\nand tourism within the county. The promotion of convention business and\ntourism shall include any service, function or activity, whether or not\nperformed, sponsored or advertised by the tourism promotion agency with\nthe intent to attract transient guests to the county.\n (6) Such local law shall provide that all revenues resulting from the\nimposition of the tax payable hereunder shall be paid into the treasury\nof the county of Nassau and:\n (a) twenty-five percent thereof shall be distributed as appropriated\nby the legislative body under the following formula: (i) sixty-six and\ntwo-thirds percent of such twenty-five percent of revenues collected\nshall be delivered to the tourism promotion agency which the county of\nNassau contracts with pursuant to the provisions of subdivision five of\nthis section and (ii) thirty-three and one-third percent of such\ntwenty-five percent of revenues shall be utilized by the county of\nNassau in support of cultural programs and activities relevant to the\ncontinuation and enhancement of the tourism industry in the following\nmanner: (A) twenty-one percent of such twenty-five percent of revenues\nshall be used for the care, maintenance, and interpretation for the\ngeneral public of the historic structures, sites, and unique natural\nareas that are managed by the Nassau county department of parks and\nrecreation. All sites and activities so funded shall be opened to\ntourists on a regular and predictable basis; (B) twelve and one-third\npercent of such twenty-five percent of revenues shall be used for\nongoing operating or program support of non-profit museums and cultural\norganizations in Nassau county, subject to the final approval of the\nNassau county board of supervisors or a Nassau county legislature.\n Schedules of availability of all historic and cultural activities and\nevents funded from any part of these revenues shall be provided to the\naforementioned tourism promotion agency which is contracted with by the\ncounty of Nassau so as to enhance tourism promotion and tourist\nvisitation; and\n (b) seventy-five percent thereof shall be distributed as appropriated\nby the legislative body under the following formula: (i) twenty-five\npercent of such seventy-five percent of revenues shall be paid into the\ntreasury of the county of Nassau and shall be dedicated to the\nfulfillment of the general obligations of such county and (ii)\nseventy-five percent of such seventy-five percent of revenues shall be\nutilized by the county of Nassau, acting through its county department\nof parks, recreation and museums, to improve and advance the\nmarketability of cultural and historic attractions located throughout\nthe county of Nassau. Provided, however, that two hundred fifty thousand\ndollars thereof a year shall be utilized to provide assistance to the\nhistorically restored village of Old Bethpage and existing museums in\nNassau county for the expenses of new program development and new\nexhibit development, provided that assistance pursuant to this sentence\nshall be provided upon application by Old Bethpage Village or any such\nmuseum to the county department of parks, recreation and museums which\nshall make a determination thereon in consultation with the advisory\nboard to the department of parks, recreation and museums pursuant to\nsection four of a chapter of the law of two thousand six which amended\nthis paragraph. Nothing in subparagraph (ii) of this paragraph shall be\ndeemed to prohibit the provision of assistance based upon a joint\napplication submitted by two or more museums, so long as at least one\nsuch museum is in the county of Nassau and such assistance is for a new\nshared exhibit or program located in such county. All monies paid into\nthe treasury of the county of Nassau pursuant to subparagraph (ii) of\nthis paragraph and remaining therein at the end of each county fiscal\nyear shall continue to be utilized pursuant to this paragraph in the\nfollowing county fiscal year.\n (7) Such local law shall provide for the imposition of a hotel or\nmotel tax for a period to expire on December thirty-first, two thousand\ntwenty-seven.\n (8) 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 (9) 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\nand penalties 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, 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 (10) 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 (11) Except in the case of wilfully 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 (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 * NB There are 2 § 1202-q's\n