NY Tax L § 1202-O-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-O*3 - Hotel or Motel Taxes in Seneca County.

* § 1202-o. Hotel or motel taxes in Seneca county. (1) Notwithstanding any  other  provision  of  law  to the contrary, the county of Seneca 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" and "tourist" facilities.   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 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  Seneca  county treasurer,  or  other  fiscal officers of Seneca county by such means 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 Seneca 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 Seneca county treasurer, 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 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.  (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 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 the 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 may accrue in the  prosecution  of  such proceeding.  (8)  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.  (9)  All  revenues  resulting from the imposition of the tax under the local laws shall be paid into the treasury of Seneca county and shall be credited to and deposited in the general fund of the county and shall be made available thereafter for  the  promotion  of  tourism  and  tourist attractions   in  Seneca  county  and  any  other  directly  related  or supporting activities as related to tourism including, but  not  limited to,  programs to improve public infrastructures; to develop, operate and maintain public parks  and  recreational  facilities;  to  maintain  and enhance  the  water  resources  of  Seneca  county,  including lakes and tributary streams; and for environmental  conservation.  Such  promotion may  be  carried  out by an appropriate organization or organizations as designated by the Seneca county board of supervisors. No more than  five percent of such revenues shall be used for the cost of administering the provisions  of  this  subdivision  within  the Seneca county treasurer's office.  (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 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 3 §1202-o's