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-II*3 - Hotel, Motel or Seasonal Rental Occupancy Taxes in Wayne County.

* §  1202-ii. Hotel, motel or seasonal rental occupancy taxes in Wayne
county. (1) Notwithstanding any other provision of law to the  contrary,
the  county  of  Wayne  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 or seasonal rental properties  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 term
"seasonal rental" shall mean any rental unit, including hotels,  motels,
cabins,  condominiums,  single-family  homes,  duplexes  or  multifamily
dwellings which are rented or available to be  rented  only  during  the
period March first to December first.
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 Wayne county
legislature, or other fiscal officers of Wayne 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 or
seasonal rental property occupied or to the person entitled to  be  paid
the  rent  or  charge  for  the  hotel  or motel room or seasonal rental
property occupied for and on account of the county of Wayne 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 seasonal rental property, or  in  respect  to
nonpayment of the tax by the person occupying the hotel or motel room or
seasonal  rental  property,  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 Wayne 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 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 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 the county  of  Wayne  and
shall  be  credited  to and deposited in the general fund of the county,
thereafter to be allocated for tourist and convention development in the
county of Wayne and the surrounding tourist region;  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
appropriated annually by the county legislature  upon  adoption  of  the
budget  for  the  county  of Wayne to enhance the general economy of the
county  of  Wayne, its city, towns and villages, and the general economy
of the tourist region in which the county of Wayne is  located,  through
the  promotion  of  regional  tourism,  tourist activities, conventions,
trade shows, special events,  tourist  attractions  and  other  directly
related and supporting activities.
(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.
* NB There are 3 § 1202-ii's
* NB Repealed December 31, 2025