NY Tax L § 1202-AA-7 (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-AA*7 - Hotel or Motel Taxes in Tioga County.

* § 1202-aa. Hotel or motel taxes in Tioga county. (1) Notwithstanding any  other  provisions  of  law  to the contrary, the county of Tioga 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 four 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  deputy  county administrator  of  finance  or  other fiscal officers of Tioga 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 Tioga 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 deputy county administrator of  finance  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 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.  (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 Tioga county and shall be credited to and deposited in the general fund of the county,  thereafter to  be  allocated  at  the  discretion  of the county legislature of the county of Tioga for the purposes of tourism  and  economic  development; provided,  however,  that  such local laws shall provide that the county shall 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. The revenue derived from the tax, after deducting  the  amount provided  for  administering  such  tax,  as so authorized by local law, shall be allocated to enhance the general economy of Tioga  county,  its cities,  towns,  and  villages, through promotion of tourist activities, conventions, trade shows, special events, and other directly related and supporting activities.  (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 act or the application  thereof  to  any person  or circumstance shall be held invalid, the remainder of this act and the application of such provision to other persons or  circumstances shall not be affected thereby.   * NB There are 7 § 1202-aa's