NY Tax L § 1202-M (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-M - Hotel or Motel Taxes in Livingston County.

§   1202-m.   Hotel   or   motel   taxes  in  Livingston  county.  (1) Notwithstanding any other provisions of law to the contrary, the  county of  Livingston  is  hereby  authorized  and empowered to adopt and amend local laws imposing in such county 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  hotel or motel rooms in such county. For the purposes of this section, the term "hotel" or "motel" shall mean and include any facility providing  lodging  on  an  overnight  basis  and  shall  include  those facilities  designated  and  commonly  known  as "bed and breakfast" and "tourist" facilities.   The rates of such tax shall not exceed three percent of the  per  diem rental  rate for each room, provided however, that such tax shall not be applicable to a permanent resident of a hotel or motel. For the purposes of this section the  term  "permanent  resident"  shall  mean  a  person occupying  any  room  or rooms in a hotel or motel for at least fourteen consecutive days.  (2) Such tax may be collected and administered  by  the  county  trea- surer or other fiscal officers of Livingston county by such means and in such  manner  as other taxes which are now collected and administered by such officers or as otherwise may be provided by such local law.  (3) Such local laws may provide that any tax imposed shall be paid  by the  person  liable  therefor  to  the  owner of the hotel or motel room occupied or to the person entitled to be paid the rent or charge for the hotel or motel room occupied  for  and  on  account  of  the  county  of Livingston 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 hotel or motel  room,  or  in  respect  to nonpayment  of  the tax by the person occupying the hotel or motel room, as if the tax were a part of the rent or charge and payable at the  same time as the rent or charge; provided, however, that the county treasurer or  other  fiscal  officers  of the county, specified in such local law, 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 tax on a monthly basis or on the basis of any longer or shorter period of time.  (5) This section shall not authorize the imposition of such  tax  upon any  transaction,  by  or  with  any of the following in accordance with section twelve hundred thirty of this chapter:   a. The state of New York, or any public corporation (including a  pub- lic  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 from taxation;   c. Any corporation or association, or trust, or community chest,  fund or   foundation   organized  and  operated  exclusively  for  religious, charitable or educational 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.  (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 the 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 law or regulation shall be first deposited and there is filed an undertaking, issued by  a surety  company  authorized  to  transact  business  in  this  state and approved by the superintendent of financial services 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  tax  imposed  hereunder  shall  have been erroneously, illegally or unconstitutionally collected and application for the refund thereof 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 tax 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 wilfully 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 Livingston county and shall be credited to and deposited in the general fund  of  such  county and  shall  be  available  thereafter  for  the promotion of tourism and tourist attractions in Livingston county, as well as  the  promotion  of tourism and tourist attractions of the larger region of which Livingston county  is a part provided that funding for regional promotion shall not exceed seventy-five percent of the revenue  received  hereunder  in  any year  and  that not more than five percent of such revenue shall be used for the cost of administering such tax. Such promotion  may  be  carried out by an appropriate organization or organizations as designated by the Livingston county board of supervisors.  (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.