NY Tax L § 1202-S (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-S - Hotel or Motel Taxes in Essex County.

§  1202-s.  Hotel  or motel taxes in Essex county. (1) Notwithstanding any other provisions of law to the contrary,  the  county  of  Essex  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 board of supervisors 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 five 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 thirty consecutive days.  (2) 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, continuing or imposing such a tax after the expiration  of a previous local law adopted pursuant to this section.  (3) Such tax may be collected and administered by the county treasurer or  other  fiscal  officers  of  Essex  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.  (4)  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 Essex 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.  (5) 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.  (6) 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 article:   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  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.  (7) Any final determination of the amount of any tax payable  pursuant to   this   section   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.  (8)  Where  any  tax  imposed pursuant to this section 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.  (9) 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.  (10) All revenues resulting from the imposition of the tax  under  the local  laws  shall  be paid into the treasury of the county of Essex and shall be credited and deposited into a special tourism  development  and promotion   fund,   thereafter  to  be  allocated  for  publicizing  the advantages of the county of Essex pursuant to  subdivision  fourteen  of section  two  hundred  twenty-four of the county law; provided, however, that such local laws shall provide that the county shall:    a. be authorized to retain up to a maximum of  five  percent  of  such revenue  to  defer the necessary expenses of the county in administering such tax;   b. endeavor to expend the revenues in such fund in a manner reasonably intended  to publicize the areas within the county of Essex commensurate with the amount of revenues generated from such areas; and   c. contract with the Lake Placid-Essex county visitors bureau, for the expenditure of  the  revenues  in  such  fund  pursuant  to  subdivision fourteen  of section two hundred twenty-four of the county law, provided however that the county of Essex  may  terminate  such  contract  and/or enter  into  other  contracts  in  the  event that the Lake Placid-Essex county visitors bureau dissolves or in the determination of the board of supervisors of the county  of  Essex  after  public  hearing  ceases  to adequately perform such contract.  (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.