NY Tax L § 1202-C (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-C - Hotel or Motel Taxes in Jefferson County.

§   1202-c.   Hotel   or   motel   taxes   in  Jefferson  county.  (1) Notwithstanding any other provisions of law to the contrary  the  county of Jefferson is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax in addition to any tax authorized and imposed  pursuant  to  this article such as the legislature has or would have the power and authority to impose on persons occupying hotel  rooms and/or  motel rooms in such county. The rates of such tax shall be three percent of the per diem rental rate charged to occupants for each  room, provided,  however,  such  tax  shall  not  be applicable to a permanent resident of a hotel and/or motel. For the purposes of this  section  the term  "permanent  resident"  shall  mean  a person occupying any room or rooms in a hotel and/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 Jefferson 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 room occupied or to the  person  entitled to be paid the rent or charge for the hotel and/or motel room occupied for and  on  account  of  the  county  of  Jefferson 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 nonpayment  of the  tax by the person occupying the hotel room and/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  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 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 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, 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 the  tax  authorized  by this  act shall be paid into the treasury of the county of Jefferson and shall be credited to and deposited in a special tourism  and  convention fund   and   the   collections   therefrom,   excluding   the   cost  of administration,  shall  thereafter  be  allocated  by   the   board   of supervisors   of  Jefferson  county  only  for  tourism  and  convention development. The funds so allocated shall be used  for  the  purpose  of promoting  Jefferson county, its cities, towns and villages, in order to increase convention/trade show and tourist business.  (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.