NY Tax L § 1202-E (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-E - Hotel or Motel Taxes in Schenectady County.

§   1202-e.   Hotel   or   motel  taxes  in  Schenectady  county.  (1) Notwithstanding any other provisions of law to the contrary, the  county of  Schenectady  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  five  percent  of  the  per  diem  rental  rate for each room provided, however, 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 ninety consecutive days.  (2)  Such  tax  may  be  collected  and  administered  by  the  county commissioner of finance or other fiscal officers of  Schenectady  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 Schenectady 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 commissioner  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 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  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)  Revenues  resulting from the imposition of tax authorized by this section shall be paid into the treasury of the county of Schenectady and shall be credited to and deposited in the general fund  of  the  county; the net collections therefrom shall thereafter be allocated by the board of  representatives  of  Schenectady  county  only  for  direct  tourism promotional activities, and for the promotion  and  development  of  the performing  and  visual  arts  in  the  county  of  Schenectady,  as the cornerstone of the visitor and tourism industry in Schenectady county.  (10) 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.