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

* § 1202-u. Hotel or motel taxes in Orleans county. (1) a.\nNotwithstanding any other provisions of law to the contrary, the county\nof Orleans 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 county\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\nfacility providing lodging on an overnight basis and shall include those\nfacilities designated and commonly known as "bed and breakfast", inns\nand tourist homes.\n b. The rates of such tax shall not exceed four 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 county treasurer\nor other fiscal officers of Orleans county by such means and in such\nmanner as other taxes which are otherwise 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 Orleans\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\nnon-payment 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 laws may provide for the filing of returns and the\npayment to 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 pursuant\nto this section shall be reviewable for error, illegality or\nunconstitutionality or any other reason whatsoever by a proceeding under\narticle seventy-eight of the civil practice law and rules if application\ntherefor is made to the supreme court within thirty days after the\ngiving of the notice of such final determination, provided, however,\nthat any such proceeding under article seventy-eight of the civil\npractice law and rules shall not be instituted 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 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 tax imposed pursuant to this section shall have been\nerroneously, illegally or unconstitutionally collected and application\nfor the refund thereof duly made to the proper fiscal officer or\nofficers, and such officer or officers shall have made a determination\ndenying such refund, such determination shall be reviewable by a\nproceeding under article seventy-eight of the civil practice law and\nrules, provided, however, that such proceeding is instituted within\nthirty days after the giving of the notice of such denial, that a final\ndetermination of tax due was not previously made, and that an\nundertaking is filed with the proper fiscal officer or officers in such\namount and with such sureties as a justice of the supreme court shall\napprove the effect that if such proceeding be dismissed or the tax\nconfirmed, the petitioner will pay all costs and charges which may\naccrue in the prosecution of such proceeding.\n (8) Except in the case of a 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 (9) All revenues resulting from the imposition of the tax under the\nlocal law shall be paid into the treasury of Orleans county and shall be\ncredited to and deposited in the general fund of the county. Provided,\nhowever, that such local law shall provide that the county shall be\nauthorized to retain up to a maximum of five percent of such revenue to\ndefer the necessary expenses of the county in administering such tax.\n (10) Each enactment of a local law may provide for the imposition of a\nhotel or motel tax for a period of time no longer than three years from\nthe date of its enactment. Nothing in this section shall prohibit the\nadoption and enactment of local laws, pursuant to the provisions of this\nsection, upon the expiration of any other local law adopted pursuant to\nthis 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 4 § 1202-u's\n