NY Tax L § 1202-A (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-A - Hotel or Motel Taxes in Onondaga County.

§ 1202-a. Hotel or motel taxes in Onondaga county. (1) Notwithstanding any  other  provisions of law to the contrary, the county of Onondaga 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. The rates of such tax shall be seven percent of the per diem rental rate for each room  provided  however,  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 thirty consecutive days.  (2)  Such  tax  may  be  collected  and  administered  by  the finance administrator or other fiscal officers of Onondaga county 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 Onondaga 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 finance administrator 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  act 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;   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  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 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 act shall be paid into the treasury of the county of Onondaga and  shall be  credited to and deposited in the general fund of the county; and may thereafter be  allocated  at  the  discretion  of  the  Onondaga  county legislature for any county purpose.  (10)  If  any  provision of this act or the application thereof to any person or circumstance shall be held invalid, the remainder of this  act and  the application of such provision to other persons or circumstances shall not be affected thereby.