NY Tax L § 1202-AA-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-AA*3 - Hotel or Motel Taxes in Schoharie County.

* §   1202-aa.   Hotel   or  motel  taxes  in  Schoharie  county.  (1) Notwithstanding any other provisions of law to the contrary, the  county of Schoharie 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 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 treasurer or  other  fiscal officers of Schoharie 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 Schoharie 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 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 Schoharie county and shall be  credited  to  and  deposited  in  the  general  fund  of the county; provided, however, that such local laws  shall  provide  that:  (a)  the county  shall  be  authorized  to  dedicate a portion of such revenue to promote tourism and other forms of business in the county; and  (b)  the county  shall  be authorized to retain up to a maximum of ten percent of such  revenue  to  defer  the  necessary  expenses  of  the  county   in administering such tax.  (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.  (11) Each enactment of such 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 7 § 1202-aa's