NY Tax L § 1202-U-2 (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-U*2 - Hotel and Motel Tax in Warren County.

* §  1202-u. Hotel and motel tax in Warren county. (1) Notwithstanding any other provision of law to the contrary,  the  county  of  Warren  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 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",  "inn",  "housekeeping  cottages with four or more units", and "tourist facilities".   The  rates  of  such  tax  shall be one-half of one percent, any whole percent or any combination of  a  whole  percent  and  one-half  of  one percent;  provided  that  such  rates  shall  not  exceed  four percent; 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 treasurer or other fiscal officers of the county of Warren 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  Warren 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 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.  (6)  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.  (7) 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 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 the county of Warren and shall be credited to and deposited in the general fund  of  the  county, thereafter  to  be  allocated  for  tourism  promotion  and  tourist and convention development; provided, however, that such  local  laws  shall provide  that the county of Warren shall be authorized to retain up to a maximum of ten percent of such revenues to defer the necessary  expenses of such county in administering such tax. The revenues derived from such tax,  after  deducting the amount provided for administering the tax, as provided by local law, shall be allocated to enhance the general economy of the county of Warren, and its city, towns and  villages  through  the promotion  of  tourist  activities,  conventions,  trade  shows, special events, and other directly related and supporting activities.  (10) 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.   * NB There are 4 § 1202-u's