NY Tax L § 1202-O (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-O - Hotel and Motel Taxes in Suffolk County.

* §   1202-o.   Hotel   and   motel   taxes  in  Suffolk  county.  (1) Notwithstanding any other provisions of law to the contrary, the  county of  Suffolk  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",  inns, cabins, cottages, campgrounds, tourist homes and convention centers.   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  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 county treasurer or  other  fiscal  officers  of Suffolk 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 Suffolk 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 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  law  may  provide  for the filing of returns and the payment of the tax on a monthly basis or on  the  basis  of  any  longer period of time.  (5)  Such  local  law shall provide for the county of Suffolk to enter into a contract with a tourism promotion agency to  administer  programs designed  to develop, encourage, solicit and promote convention business and tourism within the county. The promotion of convention business  and tourism  shall include any service, function or activity, whether or not performed, sponsored or advertised by the tourism promotion agency  with the intent to attract transient guests to the county.  (6)  Such local law shall provide that all revenues resulting from the imposition of the tax payable hereunder shall be paid into the  treasury of  the county of Suffolk and shall be distributed within thirty days of receipt by the county  under  the  following  formula:  (a)  twenty-four percent of all revenues collected, but not more than two million dollars per  fiscal  year,  shall  be  delivered to the tourism promotion agency which the county of Suffolk contracts with pursuant to the provisions of subdivision five of this  section;  (b)  ten  percent  of  all  revenues collected  shall  be  utilized  by  the  county of Suffolk in support of cultural programs  and  activities  relevant  to  the  continuation  and enhancement  of  the tourism industry which may be increased one percent  each county fiscal year by the Suffolk county legislature to  an  amount not  to  exceed  fifteen  percent  of  all  revenues  collected  as such legislature reduces the allocation for the purposes of paragraph (c)  of this  subdivision;  (c)  ten  percent of all revenues collected shall be utilized by the  county  of  Suffolk  for  the  support  of  any  museum accredited  by  the American Association of Museums, which is located in such county's first dedicated park and is also listed  on  the  National Register  of  Historic  Places, such amount may be decreased one percent each county fiscal year by the Suffolk county legislature to  an  amount not  less than five percent of all revenues collected; (d) eight percent of all revenues collected shall be utilized by the county of Suffolk for the  support  of  other  museums,  and  historical  societies,  historic residences  and  historic  birthplaces,  provided  that  of  such  eight percent, an amount equal to one and  one-half  percent  of  all  revenue collected shall be utilized by the county of Suffolk for program support of a not-for-profit museum organization that manages a National Register of Historic Places site in Suffolk county that has been named a National Treasure,  is  part  of  a National Recreational Trail and is a New York state historic site; (e) twenty percent of all revenues collected  shall be  utilized  by  the  county  of Suffolk for the care, maintenance, and interpretation for the general public of the historic structures,  sites and  unique  natural  areas  that  are  managed  by  the  Suffolk county department of parks and recreation for sites  and  activities  that  are open  to  tourists on a regular and predictable basis; (f) not more than two percent of all revenues collected by the county of Suffolk  for  the promotion  of  the county of Suffolk as a film friendly location through the county department of economic development and workforce housing; and (g) all remaining revenue collected by the county of  Suffolk  shall  be deposited  into  the  general  fund  of  such  county to be utilized for general park purposes.   Schedules of availability of all historic and cultural activities  and events  funded  from any part of these revenues shall be provided to the aforementioned tourism promotion agency which is contracted with by  the county  of  Suffolk  so  as  to  enhance  tourism  promotion and tourist visitation.   Annually, the department of economic development and workforce housing of the county of Suffolk shall submit, to the county executive  and  the county  legislature  of  such  county,  a  report  on  such department's progress on the promotion of the county of Suffolk as  a  film  friendly location,  and  annual  statistics  of the revenue generated pursuant to paragraph (f) of this subdivision.  (7) Such local law shall provide for the  imposition  of  a  hotel  or motel tax until December thirty-first, two thousand twenty-three.  (8)  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 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.  (9) 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 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, 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.  (10) 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.  (11)  Except  in  the case of 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.  (12)  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-o's