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-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