NY Tax L § 1202-B (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-B - Hotel or Motel Taxes in Broome County.

§  1202-b.  Hotel or motel taxes in Broome county. (1) Notwithstanding any other provisions of law to the contrary,  Broome  county  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 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 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  finance administrator or other fiscal officer of Broome 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.  (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 Broome county 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 finance administrator 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  act 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;   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  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.  (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  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)  Three-fifths  of  revenues  resulting  from the imposition of tax authorized by this act shall be paid into the treasury of Broome  county and  shall  be  credited  to  and  deposited  in the general fund of the county; and may thereafter be allocated at the discretion of the  Broome county  legislature  for  any  county  purpose.  Two-fifths  of revenues resulting from the imposition of tax authorized by this section shall be deposited in a special account to  be  known  as  the  "county  economic development  initiative  fund"  to  be  created  by the county of Broome therefor and to be maintained separate and apart from  any  other  funds and accounts of the county. The legislative body of the county of Broome shall designate the specific purposes for which these funds may be used.  (10) Such local law may provide for the imposition of an occupancy tax for  a  period  of  time no longer than three years from the date of its enactment.  (11) If any provision of this act or the application  thereof  to  any person  or circumstance shall be held invalid, the remainder of this act and the application of such provision to other persons or  circumstances shall not be affected thereby.