NY Tax L § 1202-R (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-R - Hotel or Motel Taxes in Genesee County.

§  1202-r. Hotel or motel taxes in Genesee county. (1) Notwithstanding any other provisions of law to the contrary, the county  of  Genesee  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 three percent of  the  per  diem rental rate for each room provided, however, 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) Each enactment of such a local law may provide for the  imposition of  a hotel or motel tax for a period of time no longer than three years from the date of its enactment. Nothing in this section  shall  prohibit the  adoption and enactment of local laws, pursuant to the provisions of this section, continuing or imposing such a tax after the expiration  of a previous local law adopted pursuant to this section.  (3) Such tax may be collected and administered by the county treasurer or  other  fiscal  officers  of Genesee county by such means and in such manner as other taxes which are now collected and administered  by  such officers  in  accordance  with the county charter or as otherwise may be provided by such local law.  (4) 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 Genesee 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.  (5) 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.  (6) 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.  (7) 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  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, 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.  (8)  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.  (9) 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.  (10) All revenues resulting from the imposition of the tax  authorized by  this  section shall be paid to the treasurer of the county and shall be credited to and deposited into a special fund of the county dedicated to tourism development and promotion, thereafter to  be  used  only  for tourism  promotion  and  convention development; provided, however, that the county shall be authorized to retain five percent revenue from  such tax   to  defer  the  necessary  expenses  incurred  by  the  county  in administering such tax. "Tourist promotion and  convention  development" is  defined  as  costs  related  to advertising the county, retaining of staff  to  promote  tourism  and  other  tourism  or  convention   costs recommended by said staff.  (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.