NY Tax L § 1202-GG-5 (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-GG*5 - Hotel or Motel Taxes in the Town of Wallkill.

* §  1202-gg.  Hotel  or  motel  taxes  in  the  town of Wallkill. (1) Notwithstanding any other provision of law to the contrary, the town  of Wallkill, in the county of Orange, 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 hotel or motel rooms in such town. For the purposes of this  section,  the  term  "hotel" or "motel" shall mean and include any facility consisting of  rentable  units  and  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 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 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  ninety consecutive days.  (2)  Such  tax  may  be collected and administered by the chief fiscal officer of the town of Wallkill 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 laws.  (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 town of  Wallkill 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  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 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 under this  section   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  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  under  this  section  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 the town of Wallkill 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 There are 5 § 1202-gg's   * NB Repealed September 1, 2023