NY Tax L § 1202-F (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-F - Hotel or Motel Taxes in Tompkins County.

§ 1202-f. Hotel or motel taxes in Tompkins county. (1) Notwithstanding any  other  provisions of law to the contrary, the county of Tompkins 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 facility 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 thirty consecutive days.  (2) Such tax may be collected and administered by  the  deputy  county administrator  of finance or other fiscal officers of Tompkins 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 Tompkins 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 deputy county administrator 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 any  transaction,  by  or  with  any of the following in accordance with section twelve hundred thirty of this chapter:   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  the provisions of this paragraph shall not apply to 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. Nothing in  this  subdivision shall  prohibit  any  organization exempt from taxation pursuant to this paragraph  from  collecting  the  taxes imposed pursuant to this section from individuals who are doing business with  such  exempt  organization and who are not exempt from taxation pursuant to this subdivision.  (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 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) All revenues resulting from the imposition of the  tax  under  the local  laws shall be paid into the treasury of Tompkins county and shall be credited to  and  deposited  in  the  general  fund  of  the  county, thereafter  to  be  allocated  for  tourist  and convention development; provided, however, that 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.  The revenue derived from the tax, after deducting the amount provided for administering such tax, as  so  authorized  by  local  law, shall  be  allocated  to enhance the general economy of Tompkins county,  its  cities,  towns,  and  villages,  through   promotion   of   tourist activities, conventions, trade shows, special events, and other directly related and supporting activities.  (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.