NY Tax L § 1202-XX (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-XX - Occupancy Tax in the Town of North Castle.

* §   1202-xx.  Occupancy  tax  in  the  town  of  North  Castle.  (1) Notwithstanding any other provision of law to the contrary, the town  of North  Castle,  in  the  county of Westchester, is hereby authorized and empowered to adopt and amend local laws imposing in such town 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 any room for hire in any hotel. 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.  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.  (2) Such taxes may be collected and administered by the  chief  fiscal officer  of the town of North Castle by such means and in such manner as other taxes which are now collected and administered by such officer  or as otherwise may be provided by such local law.  (3)  Such  local laws may provide that any taxes imposed shall be paid by the person liable therefor to the owner of the room for hire  in  the tourist  home,  inn, club, hotel, motel or other similar place of public accommodation occupied or to the person entitled to be paid the rent  or charge  for  the  room  for  hire in the tourist home, inn, club, hotel, motel or other similar place of public accommodation occupied for and on account of the town of North Castle 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  room  for hire in the tourist home, inn, club, hotel, motel or other similar place of  public  accommodation, or in respect to nonpayment of the tax by the person occupying the room for hire  in  the  tourist  home,  inn,  club, hotel,  motel  or similar place of public accommodation, as if the taxes were a part of the rent or charge and payable at the same  time  as  the rent  or charge; provided, however, that the chief fiscal officer of the town, specified in such local laws, 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 taxes 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 of 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; or   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.   d.  A permanent resident of a hotel or motel. For the purposes of this section, the term "permanent  resident"  shall  mean  a  natural  person occupying  any  room  or  rooms  in a hotel or motel for at least thirty consecutive days.  (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 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  laws  or  regulations shall be first deposited and there shall be 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  taxes  imposed hereunder shall have been erroneously, illegally or unconstitutionally collected and application for the refund therefor 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 taxes 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 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.  (9) All revenues resulting from the imposition of the  tax  under  the local  laws  shall be paid into the treasury of the town of North Castle and shall be credited to and deposited in the general fund of the  town. Such revenues may be used for any lawful purpose.  (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 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 Repealed September 1, 2022