NY Tax L § 1202-X (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 1 - Authority to Impose Taxes Sub Part A - Taxes Administered by Cities, Counties and School Districts 1202-X - Occupancy Tax in the City of Yonkers.

* §  1202-x. Occupancy tax in the city of Yonkers. (1) Notwithstanding any other provision of law to the contrary, the city of Yonkers, in  the county  of  Westchester, is hereby authorized and empowered to adopt and amend local laws imposing in such city a tax, in addition to  any  other tax  authorized  and  imposed  pursuant  to  this  article,  such as the legislature has or would have the power and  authority  to  impose  upon persons  occupying  any  room for hire in any hotel. For the purposes of this section, the term "hotel" shall mean a building or  portion  of  it which is regularly used and kept open as such for the lodging of guests. The  term  "hotel"  includes  an  apartment hotel, a motel or a boarding house, whether or not meals are served. The rate of such tax  shall  not exceed  three  percent of the per diem rental rate for each room whether such room is rented on a daily or longer basis.  (2) Such taxes may be collected and administered by the  chief  fiscal officer of the city of Yonkers by such means and in such manner as other taxes  which  are  now  collected and administered by such officer or as otherwise may be provided by such local law.  (3) Such local laws may provide that any taxes imposed shall  be  paid by  the  person liable therefor to the owner of the room for hire in the tourist home, inn, club, hotel, motel or other similar place  of  public accommodation  occupied or to the person entitled to be paid the rent or charge the room for hire in the tourist home, inn, club,  hotel,  motel, or  other  similar  place  of  public  accommodation occupied for and on account of the city of Yonkers imposing the tax and that such  owner  or person  entitled  to  be paid the rent or charge shall be liable for the collection and payment of  the  tax;  and  that  such  owner  or  person entitled  to  be  paid  the  rent or charge shall have the same right in respect to collecting the tax from the person  occupying  the  room  for hire in the tourist home, inn, club, hotel, motel or other similar place of  public  accommodation, or in respect to nonpayment of the tax by the person occupying the room for hire  in  the  tourist  home,  inn,  club, hotel,  motel, or similar place of public accommodation, as if the taxes were a part of the rent or charge and payable at the same  time  as  the rent  or  charge; provided however, that the chief fiscal officer of the city, specified in such local laws, shall be joined as a  party  in  any action  or  proceeding brought to collect the tax by the owner or by the person entitled to be paid the rent or charge.  (4) Such local laws may provide for the  filing  of  returns  and  the payment  of  the taxes on a monthly basis or on a basis of any longer or shorter period of time.  (5) This section shall not authorize the imposition of such  tax  upon any of the following:   a.  The  state  of  New  York,  or any public corporation (including a public corporation created pursuant to agreement or compact with another state  or  the  dominion  of  Canada),  improvement  district  or  other political subdivision of the state;   b. The United States of America, insofar as it is immune for taxation; or   c.  Any corporation or association, or trust, or community chest, fund or  foundation  organized  and  operated  exclusively   for   religious, charitable  or  education  purposes, or for the prevention of cruelty to children or animals, and no part of the net earnings of which inures  to the  benefit of any private shareholder or individual and no substantial part of the activities of which is carrying on propaganda, or  otherwise attempting  to influence legislation; provided, however, that nothing in this paragraph shall include an organization operated  for  the  primary purpose  of  carrying  on a trade or business for profit, whether or not  all of its profits are payable to one or more organizations described in this paragraph.   d.  A permanent resident of a hotel or motel. For the purposes of this section, the term "permanent  resident"  shall  mean  a  natural  person occupying  any  room  or  rooms  in a hotel or motel for at least thirty consecutive days.  (6) Any final determination of the amount of any tax payable hereunder shall be reviewable for error, illegality or unconstitutionality or  any other  reason  whatsoever by a proceeding under article seventy-eight of the civil practice law and rules if application therefor is made to  the supreme  court  within  thirty  days  after the giving of notice of such final determination, provided, however, that any such  proceeding  under article  seventy-eight  of the civil practice law and rules shall not be instituted unless:   a. The amount of any tax sought to be reviewed, with such interest and penalties thereon as may be provided for by local  laws  or  regulations shall be first deposited and there shall be filed an undertaking, issued by  a  surety  company authorized to transact business in this state and approved by the superintendent of insurance of this state as to solvency and responsibility, in such amount as a justice  of  the  supreme  court shall  approve to the effect that if such proceeding be dismissed or the tax confirmed the petitioner will pay all costs and  charges  which  may accrue in the prosecution of such proceeding; or   b.  At  the option of the petitioner, such undertaking may be in a sum sufficient to cover the taxes, interests and penalties  stated  in  such determination  plus the costs and charges which may accrue against it in the prosecution of the proceeding, in which event the  petitioner  shall not  be required to pay such taxes, interest or penalties as a condition precedent to the application.  (7) Where any taxes imposed hereunder  shall  have  been  erroneously, illegally or unconstitutionally collected and application for the refund therefor  duly  made  to the proper fiscal officer or officers, and such officer or officers shall have made a determination denying such refund, such determination shall be reviewable by  a  proceeding  under  article seventy-eight  of  the  civil practice law and rules, provided, however, that such proceeding is instituted within thirty days after  the  giving of  the notice of such denial, that a final determination of tax due was not previously made, and that an undertaking is filed  with  the  proper fiscal  officer  or  officers in such amount and with such sureties as a justice of the supreme court shall approve to the effect  that  if  such proceeding  be dismissed or the taxes confirmed, the petitioner will pay all costs and charges which  may  accrue  in  the  prosecution  of  such proceeding.  (8)  Except in the case of a willfully false or fraudulent return with intent to evade the tax, no assessment of additional tax shall  be  made after  the  expiration  of  more  than  three years from the date of the filing of a return, provided, however, that where  no  return  has  been filed as provided by law the tax may be assessed at any time.  (9)  All  revenues  resulting from the imposition of the tax under the local laws shall be paid into the treasury of the city  of  Yonkers  and shall be credited to and deposited in the general fund of the city. Such revenues may be used for any lawful purpose.  (10) Each enactment of such a local law may provide for the imposition of  a hotel or motel tax for a period of time no longer than three years from the date of its enactment. Nothing in this section  shall  prohibit the  adoption and enactment of local laws, pursuant to the provisions of this section, upon  the  expiration  of  any  other  local  law  adopted pursuant to this section.  (11)  If  any  provision of this section or the application thereof to any person or circumstance shall be held invalid, the remainder of  this section  and  the  application  of  such  provision  to other persons or circumstances shall not be affected thereby.   * NB Repealed September 1, 2024