2023 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-J - Hotel or Motel Taxes in Otsego County.

* § 1202-j. Hotel or motel taxes in Otsego county. (1) Notwithstanding
any  other  provisions  of  law to the contrary, the county of Otsego 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 consisting of
rentable units and providing lodging on an overnight basis.
The rates of such tax shall not exceed six 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 Otsego 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  Otsego
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 chapter:
a.  The state of New York, or any public corporation (including a pub-
lic 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, 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)  All  revenues  resulting from the imposition of the tax under the
local laws shall be paid into the treasury of Otsego county and shall be
credited to and deposited in the general fund of  the  county;  the  net
collections therefrom shall thereafter be allocated by the board of rep-
resentatives  of  Otsego  county  in an amount not to exceed two hundred
thousand dollars for the promotion, planning and development of  tourism
in  Otsego  county  and  the  remaining net collections therefrom may be
allocated by the board of  representatives  of  Otsego  county  for  any
county purpose. The revenues collected and paid into the general fund of
the  county  shall  be  those  revenues  remaining  after  deducting the
reasonable cost of Otsego county administering the tax imposed  by  this
section.  Such  reasonable cost of administration shall be determined by
the board of representatives of Otsego 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 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-j's