NY Tax L § 1202-Q (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-Q - Hotel and Motel Taxes in Nassau County.

* §   1202-q.   Hotel   and   motel   taxes   in  Nassau  county.  (1) Notwithstanding any other provisions of law to the contrary, the  county of  Nassau  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  Nassau 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 Nassau 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  Nassau  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 Nassau and:  (a) twenty-five percent thereof shall be distributed  as  appropriated by  the  legislative body under the following formula: (i) sixty-six and two-thirds percent of such twenty-five  percent  of  revenues  collected shall  be  delivered to the tourism promotion agency which the county of Nassau contracts with pursuant to the provisions of subdivision five  of this  section  and  (ii)  thirty-three  and  one-third  percent  of such twenty-five percent of revenues shall  be  utilized  by  the  county  of Nassau  in  support  of cultural programs and activities relevant to the  continuation and enhancement of the tourism industry  in  the  following manner:  (A)  twenty-one percent of such twenty-five percent of revenues shall be used for the care,  maintenance,  and  interpretation  for  the general  public  of  the  historic structures, sites, and unique natural areas that are managed by the Nassau  county  department  of  parks  and recreation.  All  sites  and  activities  so  funded  shall be opened to tourists on a regular and predictable basis; (B)  twelve  and  one-third percent  of  such  twenty-five  percent  of  revenues  shall be used for ongoing operating or program support of non-profit museums and  cultural organizations  in  Nassau  county,  subject to the final approval of the Nassau county board of supervisors or a Nassau county legislature.   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  Nassau  so  as  to  enhance  tourism  promotion  and tourist visitation; and  (b) seventy-five percent thereof shall be distributed as  appropriated by  the  legislative  body  under the following formula: (i) twenty-five percent of such seventy-five percent of revenues shall be paid into  the treasury  of  the  county  of  Nassau  and  shall  be  dedicated  to the fulfillment  of  the  general  obligations  of  such  county  and   (ii) seventy-five  percent  of such seventy-five percent of revenues shall be utilized by the county of Nassau, acting through its  county  department of   parks,   recreation   and  museums,  to  improve  and  advance  the marketability of cultural and historic  attractions  located  throughout the county of Nassau. Provided, however, that two hundred fifty thousand dollars  thereof  a  year shall be utilized to provide assistance to the historically restored village of Old Bethpage and  existing  museums  in Nassau  county  for  the  expenses  of  new  program development and new exhibit development, provided that assistance pursuant to this  sentence shall  be  provided upon application by Old Bethpage Village or any such museum to the county department of parks, recreation and  museums  which shall  make  a  determination  thereon in consultation with the advisory board to the department of parks, recreation  and  museums  pursuant  to section  four  of a chapter of the law of two thousand six which amended this paragraph. Nothing in subparagraph (ii) of this paragraph shall  be deemed  to  prohibit  the  provision  of  assistance  based upon a joint application submitted by two or more museums, so long as  at  least  one such  museum is in the county of Nassau and such assistance is for a new shared exhibit or program located in such county. All monies  paid  into the  treasury  of  the county of Nassau pursuant to subparagraph (ii) of this paragraph and remaining therein at the end of  each  county  fiscal year  shall  continue  to  be utilized pursuant to this paragraph in the following county fiscal year.  (7) Such local law shall provide for the  imposition  of  a  hotel  or motel  tax for a period to expire on 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 2 § 1202-q's