NY Tax L § 1202-U-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-U*4 - Hotel and Motel Taxes in Cattaraugus County.

* §   1202-u.  Hotel  and  motel  taxes  in  Cattaraugus  county.  (1) Notwithstanding any other provisions of law to the contrary, the  county of  Cattaraugus  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,  condominiums,  cottages, campgrounds, lodges, tourist homes and convention  centers.  For  the  purpose  of  this  section,   the   term "condominium"  shall  mean  and  include  those  units  rented or leased directly by the  owner  or  through  a  real  estate  agency  or  rental management   agency.   The   provisions  of  this  section  relating  to campgrounds, shall only apply to those leases and rentals in  which  the campground provides overnight shelter or lodging, and shall not apply to the provision of services by a campground when the customer provides his or her own shelter or lodging.   The  rates  of  such tax shall not exceed five 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 sixty consecutive days.  (2) Such tax may be collected and administered by the county treasurer or other fiscal officers of Cattaraugus 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 Cattaraugus  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 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 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 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  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.  (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  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 laws shall be paid into the treasury  of  Cattaraugus  county  and shall  be  credited  to and deposited in the general fund of the county, thereafter to be allocated at the discretion of the  county  legislature of  the  county  of Cattaraugus for the purposes of tourism and economic  development; provided, however, that such local laws 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.  The  revenue  derived  from  the  tax,  after deducting  the  amount  provided  for  administering  such  tax,  as  so authorized  by  local  law,  shall  be  allocated to enhance the general economy of Cattaraugus county, its cities, towns, and villages,  through promotion  of  tourist  activities,  conventions,  trade  shows, special events, and other directly related and supporting activities.  (10) 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.  (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.   * NB There are 4 § 1202-u's