NY Tax L § 1202-J-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-J*3 - Hotel or Motel Taxes in Chautauqua County.

** §  1202-j.  Hotel  or  motel  taxes  in  Chautauqua county.   * (1) Notwithstanding any other provision of law to the contrary,  the  county of  Chautauqua  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 hotel or motel rooms in such county. For the purposes of  this section,  the  term  "hotel"  or  "motel"  shall  mean  and  include any professionally managed real property providing lodging on  an  overnight basis  and  shall  include  cottages, apartments, condominiums and those facilities designated and commonly known  as  "bed  and  breakfast"  and "tourist" facilities.   The  rates  of  such tax shall not exceed five percent of the per diem rental rate for each room provided, however, that such tax shall not  be applicable  to  a permanent resident of such rooms in lodging facilities having less than five rentable units. 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.   * NB Effective until November 30, 2023   * (1) Notwithstanding any other provision of law to the contrary,  the county  of  Chautauqua  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 hotel or motel rooms in such county. For the  purposes of  this section, the term "hotel" or "motel" shall mean and include any professionally managed real property providing lodging on  an  overnight basis  and  shall  include  cottages, apartments, condominiums and those facilities designated and commonly known  as  "bed  and  breakfast"  and "tourist" facilities.   The  rates  of such tax shall not exceed three percent of the per diem rental rate for each room provided, however, that such tax shall not  be applicable  to  a permanent resident of such rooms in lodging facilities having less than five rentable units. 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.   * NB Effective November 30, 2023  (2) Such tax may be collected and administered by the county treasurer or other fiscal officers of Chautauqua 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 Chautauqua 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 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, the registration of  all  operators  within  the terms of such local law and any other provisions deemed necessary by the legislature  of Chautauqua county for the implementation and enforcement of  such  a  tax provided such additional provisions are consistent with the terms of this section.  (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.  (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  the  state 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  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 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 county of Chautauqua. The revenue derived from such tax, after deducting the  amount  provided for  administering  such  tax  as  so  authorized by local law, shall be allocated as follows: three-fifths of such revenues shall be credited to and deposited in a special tourism and convention fund, thereafter to be allocated by the county government  of  Chautauqua  county  through  the county  budget  process  for  tourism and convention development in such county for the purposes of enhancing and  promoting  Chautauqua  county, its  cities,  towns  and  villages  through  the  promotion  of tourism, conventions, trade shows, special events and other directly related  and supporting activities including, but not limited to, programs to improve the  aesthetic  qualities  of the county; to enhance the environment; to improve infrastructures related to tourism, conventions and trade shows; to develop, operate and  maintain  parks,  recreational  facilities  and tourist attractions; and such other programs as authorized by local law; and  any  amount  of revenues derived from such tax over three-fifths of such revenues shall be credited to and deposited  into  a  special  lake management  and  enhancement  fund,  thereafter  to  be allocated by the county government of Chautauqua county through the county budget process solely for the purposes  of  maintaining  and  enhancing  the  lakes  of Chautauqua  county,  including,  but  not  limited  to,  environmentally responsible control, treatment, and/or removal of invasive  or  nuisance submerged  aquatic  vegetation;  shoreline  maintenance and cleanup; the enhancement  of  lakes  for  fishing,  boating  and  other  recreational activities;  reduction  of watershed erosion, sedimentation and nutrient loading; protection of environmentally sensitive  shorelines;  and  such other   programs  as  authorized  by  local  law  specifically  for  the enhancement and  protection  of  the  lakes  and  tributary  streams  of Chautauqua  county.  Such local laws shall provide that 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 and such programs.   * NB Effective until November 30, 2023   * (9) All revenues resulting from the imposition of the tax under  the local  laws  shall be paid into the treasury of the county of Chautauqua and shall be  credited  to  and  deposited  in  a  special  tourism  and convention fund, thereafter to be allocated by the county legislature of Chautauqua  county  through  the  county  budget process for tourism and convention development in such county. The  revenue  derived  from  such tax,  after  deducting the amount provided for administering such tax as so authorized by local law, shall be allocated only for the purposes  of enhancing  and  promoting  Chautauqua  county,  its  cities,  towns  and villages through the promotion of  tourism,  conventions,  trade  shows, special  events  and  other  directly  related and supporting activities including, but  not  limited  to,  programs  to  improve  the  aesthetic qualities  of  the  county;  to  enhance  the  environment;  to  improve infrastructures related to tourism,  conventions  and  trade  shows;  to  develop, operate and maintain parks, recreational facilities and tourist attractions;  and  such  other programs as authorized by local law. Such local laws shall provide that 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.   * NB Effective November 30, 2023  (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 3 § 1202-j's