NY Tax L § 1202-U-3 (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-U*3 - Hotel or Motel Taxes in Orleans County.

* §   1202-u.   Hotel  or  motel  taxes  in  Orleans  county.  (1)  a. Notwithstanding any other provisions of law to the contrary, the  county of  Orleans  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 county 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 and tourist homes.   b. The rates of such tax shall not exceed four percent of the per diem rental rate for each room, provided however, that 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) Such tax may be collected and administered by the county treasurer or  other  fiscal  officers  of Orleans county by such means and in such manner as other taxes which are otherwise 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 Orleans 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 non-payment 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  laws  may  provide for the filing of returns and the payment to 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 transaction, by or with any of  the  following  in  accordance  with section twelve hundred thirty of this article:   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 pursuant to  this  section  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 pursuant to this  section  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  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)  All  revenues  resulting from the imposition of the tax under the local law shall be paid into the treasury of Orleans county and shall be credited to and deposited in the general fund of the  county.  Provided, however,  that  such  local  law  shall provide that the county shall be authorized to retain up to a maximum of five percent of such revenue  to defer the necessary expenses of the county in administering such tax.  (10) Each enactment of 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,  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 4 § 1202-u's