NY Tax L § 1202-H-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-H*2 - Hotel or Motel Taxes in the County of Oswego.

* §  1202-h.  Hotel  or  motel  taxes  in  the county of Oswego.   (1) Notwithstanding any other provisions of law to the contrary, the  county of  Oswego  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 tourist home, inn, hotel or motel rooms in  such  county.  The rates  of such tax shall be four percent of the per diem rental rate for each room provided, however, such tax  shall  not  be  applicable  to  a permanent resident of such tourist home, inn, hotel or motel or to rooms in such lodging facilities having less than six rentable units.  (2)  Such  taxes  may  be  collected  and  administered  by the county treasurer or other fiscal officers of Oswego 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 taxes imposed shall be paid by the person liable therefor to the owner of  the  tourist  home,  inn, hotel  or  motel  room occupied or to the person entitled to be paid the rent or charge for the tourist home, inn, hotel or motel  room  occupied for  and  on account of the county of Oswego imposing the taxes and that such owner or person entitled to be paid the rent  or  charge  shall  be liable  for the collection and payment of the taxes; and that such owner or person entitled to be paid the rent or charge  shall  have  the  same right  in  respect to collecting the taxes from the person occupying the tourist home, inn, hotel or motel room, or in respect to  nonpayment  of the  taxes by the person occupying the tourist home, inn, hotel or motel room, 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 county treasurer or other fiscal officers of the county  ,  specified  in  such local  laws,  shall  be  joined  as  a party in any action or proceeding brought to collect the taxes 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 taxes 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;   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  taxes  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 taxes 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 is filed an undertaking, issued by a surety company authorized to transmit 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 taxes 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 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  taxes  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 wilfully false or fraudulent return with intent to evade the taxes, no assessment of additional  taxes  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 taxes may be assessed at any time.  (9)  Revenues  resulting  from the imposition of the tax authorized by this section shall be paid into the treasury of the county of Oswego and shall be credited to and deposited in a special tourism  and  convention fund   and   the   collections   therefrom,   excluding   the   cost  of administration, shall thereafter be allocated by the county  legislature of  Oswego county only for tourism and convention development. The funds so allocated shall be used for the purpose of promoting  Oswego  county, its  cities,  towns  and villages, in order to increase convention/trade show and tourist business.  (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 2 § 1202-h's