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-GG*3 - Hotel or Motel Taxes in the Town of Mount Pleasant.

* §  1202-gg.  Hotel or motel taxes in the town of Mount Pleasant. (1)
Notwithstanding any other provisions of law to the contrary, the town of
Mount Pleasant, Westchester county, and those portions of such town  not
located  in  a  village, is hereby authorized and empowered to adopt and
amend local laws imposing a tax on persons occupying rooms in hotels  or
motels  in such town, as the legislature has or would have the power and
authority to impose, in addition to any other tax authorized and imposed
pursuant to this article.
(2) For the purposes of this section, the term "hotel"  shall  mean  a
building  or portion of it which is regularly used and kept open as such
for the lodging of guests. The term "hotel" includes an apartment hotel,
a motel or a boarding house, whether or not meals are served.
(3) The rate of such tax shall not exceed three  percent  of  the  per
diem rental rate for each room whether such room is rented on a daily or
longer basis.
(4)  Such tax may be collected and administered by the commissioner of
finance or other fiscal officer of the town of Mount  Pleasant  by  such
means  and  in  such  manner  as other taxes which are now collected and
administered by such officer in accordance with the town charter  or  as
otherwise may be provided by such local law.
(5)  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 town of Mount
Pleasant 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 commissioner of
finance or other fiscal officer of the town of Mount Pleasant  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.
(6)  Such  local  law  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.
(7)  This  section shall not authorize the imposition of such tax upon
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; and
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.
(8) 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 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  taxes,  interest  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.
(9) 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  accrue  in  the  prosecution  of   such
proceeding.
(10) 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.
(11) Revenues resulting from the imposition of tax authorized by  this
section  shall  be paid into the treasury of the town of Mount Pleasant,
and shall be credited to and deposited in the general fund of such town;
and may thereafter be allocated  at  the  discretion  of  the  board  of
legislators of the town of Mount Pleasant for any town purpose.
(12)  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.
(13) 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.
* NB There are 4 § 1202-gg's
* NB Repealed September 1, 2025