NY Tax L § 1202-AA-5 (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-AA*5 - Hotel or Motel Taxes in Orange County.

* §   1202-aa.   Hotel   or   motel   taxes   in  Orange  county.  (1) Notwithstanding any other provisions of law to the contrary, the  county of  Orange  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 county 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 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 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 county treasurer or other fiscal officers of Orange 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  Orange 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 pursuant to  this  section  shall  be  reviewable  for   error,   illegality   or unconstitutionally  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, 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 pursuant to this section 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 the county of Orange and shall be credited to and deposited in the general fund of the county.  (10) 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.  (11)  Each  enactment of such 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 effective 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 7 § 1202-aa's