NY Tax L § 1202-AA-2 (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-AA*2 - Occupancy Tax in the City of White Plains.

* §   1202-aa.  Occupancy  tax  in  the  city  of  White  Plains.  (1) Notwithstanding any other provisions of law to the contrary, the city of White Plains, in the county of Westchester,  is  hereby  authorized  and empowered  to adopt and amend local laws imposing in such city 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 any  room  for  hire  in  any hotel.  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. The rate of such tax shall not 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 chief fiscal officer of the city of White Plains 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 room for hire in the hotel or to the person entitled to be paid the rent or  charge  for  the room  for  hire  in the hotel occupied for and on account of the city of White Plains 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 room for hire in the hotel, or  in respect  to  nonpayment  of the tax by the person occupying the room for hire in the hotel, 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 city of White Plains, 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 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 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; or   d.  A permanent resident of a hotel. For the purposes of this section, the term "permanent resident" shall mean a natural person occupying  any room or rooms in a hotel 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 the giving of notice of such final determination, provided, however, that any such  proceeding  under such article seventy-eight 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 laws or regulations shall be first deposited and there shall be 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 taxes imposed hereunder  shall  have  been  erroneously, illegally or unconstitutionally collected and application for the refund therefor  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 taxes 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 city of  White  Plains and  shall be credited to and deposited in the general fund of the city. 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 tax for a period to  expire  on  December  thirty-first,  two thousand  twenty-four.  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 7 § 1202-aa's