NY Tax L § 1202-DD-3 (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-DD*3 - Hotel or Motel Taxes in the Town of Greenburgh and Specified Villages Therein and in the Village of Sleepy Hollow.

* §  1202-dd.  Hotel  or  motel  taxes  in  the town of Greenburgh and specified villages therein and in the  village  of  Sleepy  Hollow.  (1) Notwithstanding  any  other  provisions  of  law  to  the  contrary, the following municipalities are hereby authorized and  empowered  to  adopt and amend local laws imposing a tax on persons occupying rooms in hotels or  motels  in such towns or villages therein, as the legislature has or would have the power and authority to impose, in addition to  any  other tax authorized and imposed pursuant to this article:   a.  the  town  of Greenburgh, Westchester county, in those portions of such town not located within a village;   b. the villages of  Tarrytown,  Irvington,  Ardsley,  Elmsford,  Dobbs Ferry, Hastings-on-Hudson situate in the town of Greenburgh; and   c. the village of Sleepy Hollow situate in the town of Mount Pleasant, Westchester county.  (2)  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.  (3)  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.  (4) Such tax may be collected and administered by the commissioner  of finance  or  other  fiscal  officer  of the town of Greenburgh or of any specified village therein or of the village of Sleepy Hollow situate  in the  town  of  Mount  Pleasant, as the case may be, by such means and in such manner as other taxes which are now collected and  administered  by such  officers  in  accordance  with  the  town or village charter or as otherwise may be provided by such local law.  (5) 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  town  of Greenburgh  or  of  any  specified  village therein or of the village of Sleepy Hollow situate in the town of Mount Pleasant  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  commissioner  of finance or other fiscal officers of such towns or villages, 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.  (6)  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.  (7)  This  section shall not authorize the imposition of such tax upon 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  from taxation; and    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.  (8) 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 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  taxes,  interest  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.  (9)  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  accrue  in  the  prosecution  of  such proceeding.  (10) 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.  (11)  Revenues resulting from the imposition of tax authorized by this section shall be paid into the treasury of the town of Greenburgh or  of the specified village therein or of the village of Sleepy Hollow situate in the town of Mount Pleasant, and shall be credited to and deposited in the  general  fund  of  such  town  or  village;  and  may thereafter be  allocated at the discretion of the board of legislators of the  town  of Greenburgh  or  of  the  specified  village therein or of the village of Sleepy Hollow situate in the town of Mount  Pleasant  for  any  town  or village purpose.  (12)  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.  (13) 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.   * NB There are 6 § 1202-dd's   * NB Repealed September 1, 2022