NY Tax L § 1202-L-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-L*3 - Hotel or Motel Taxes in the County of St. Lawrence

* §  1202-l.  Hotel  or motel taxes in the county of St. Lawrence. (1) Notwithstanding any other provisions of law to the contrary, the  county of  St.  Lawrence  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 rooms  in  hotels  or  motels  in  such county. 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. Such tax shall be imposed at a rate or rates not to 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 tax may be collected and administered by the commissioner of finance or other fiscal officer of the county of St.  Lawrence  by  such means  and  in  such  manner  as other taxes which are now collected and administered by such officers in accordance with the county  charter  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 St. Lawrence 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 commissioner of finance 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 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; and   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 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, interest 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  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) Revenues resulting from the imposition of tax authorized  by  this section  shall  be  paid into the treasury of the county of St. Lawrence and shall be credited to and  deposited  in  the  general  fund  of  the county;  and  may thereafter be allocated at the discretion of the board of legislators of the county of St. Lawrence for any county purpose.  (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-l's