NY Tax L § 1202-P (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-P - Hotel or Motel Taxes in Madison County.

§  1202-p. Hotel or motel taxes in Madison county. (1) Notwithstanding any other provisions of law to the contrary, the county  of  Madison  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. This section shall also apply to boarding houses, cottages, motor  courts  or clubs,   bunkhouses,  lodges,  trailers  and  campers  which  have  been established upon a site by the owner or user and campsites.   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 thirty consecutive days.  (2) Such tax may be collected and administered  by  the  county  trea- surer  or  other  fiscal officers of Madison 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 Madison 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 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 Madison 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 Madison county; provided, however, that a portion of such revenue may be specifically allocated to the expense of  the  county  in administering such tax.  (10) Each enactment of 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.