NY Tax L § 1202-GG-4 (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-GG*4 - Hotel or Motel Taxes in the Town of Mount Pleasant.

* §  1202-gg.  Hotel or motel taxes in the town of Mount Pleasant. (1) Notwithstanding any other provisions of law to the contrary, the town of Mount Pleasant, Westchester county, and those portions of such town  not located  in  a  village, is hereby authorized and empowered to adopt and amend local laws imposing a tax on persons occupying rooms in hotels  or motels  in such town, as the legislature has or would have the power and authority to impose, in addition to any other tax authorized and imposed pursuant to this article.  (2) For the purposes of this section, the term "hotel"  shall  mean  a building  or portion of it which is regularly used and kept open as such for the lodging of guests. The term "hotel" includes an apartment hotel, a motel or a boarding house, whether or not meals are served.  (3) The rate of such tax shall not exceed three  percent  of  the  per diem rental rate for each room whether such room is rented on a daily or longer basis.  (4)  Such tax may be collected and administered by the commissioner of finance or other fiscal officer of the town of Mount  Pleasant  by  such means  and  in  such  manner  as other taxes which are now collected and administered by such officer in accordance with the town charter  or  as otherwise may be provided by such local law.  (5)  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 town of Mount Pleasant 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 commissioner of finance or other fiscal officer of the town of Mount Pleasant  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.  (6)  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  or shorter period of time.  (7)  This  section 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; and   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.  (8) 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 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  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.  (9) 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  accrue  in  the  prosecution  of   such proceeding.  (10) Except in the case of a willfully 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.  (11) Revenues resulting from the imposition of tax authorized by  this section  shall  be paid into the treasury of the town of Mount Pleasant, and shall be credited to and deposited in the general fund of such town; and may thereafter be allocated  at  the  discretion  of  the  board  of legislators of the town of Mount Pleasant for any town purpose.  (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.  (13) 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,  upon  the  expiration  of  any  other  local law adopted pursuant to this section.   * NB There are 5 § 1202-gg's    * NB Repealed September 1, 2023