NY Tax L § 1202-D (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-D - Hotel or Motel Taxes in Oneida County.

§  1202-d.  Hotel or motel taxes in Oneida county. (1) Notwithstanding any other provisions of law to the contrary, the  county  of  Oneida  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. 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 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 thirty consecutive days, also provided that the county  of  Oneida may provide in its local law imposing such hotel and motel occupancy tax that  such  tax  shall  not  be  applicable  to  a hotel or motel having twenty-five rooms or less.  (2) Such tax may be collected and administered by the county treasurer or other fiscal officers of Oneida 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  Oneida 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  act shall not authorize the imposition of such tax upon any of 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  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)  Revenues  resulting from the imposition of tax authorized by this section shall be paid into the treasury of  the  county  of  Oneida  and shall be credited to and deposited in the Oneida county trust and agency fund; the net collections therefrom shall thereafter be allocated by the county  legislature  of  Oneida  and  shall be used for the promotion of tourism development, economic development, and  other  directly  related and  supporting  activities  by a not-for-profit and/or a public benefit corporation under contract with the county.  Promotion  of  tourism  and conventions being specifically defined as the retaining of staff for the purpose  of  placing and purchasing of advertising promoting the county, and engaging in such other efforts as are designed to induce tourist and convention attraction to Oneida county.  (10) Each enactment of 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.