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-C - Hotel or Motel Taxes in Jefferson County.

§   1202-c.   Hotel   or   motel   taxes   in  Jefferson  county.  (1)
Notwithstanding any other provisions of law to the contrary  the  county
of Jefferson is hereby authorized and empowered to adopt and amend local
laws imposing in such county a tax in addition to any tax authorized and
imposed  pursuant  to  this article such as the legislature has or would
have the power and authority to impose on persons occupying hotel  rooms
and/or  motel rooms in such county. The rates of such tax shall be three
percent of the per diem rental rate charged to occupants for each  room,
provided,  however,  such  tax  shall  not  be applicable to a permanent
resident of a hotel and/or motel. For the purposes of this  section  the
term  "permanent  resident"  shall  mean  a person occupying any room or
rooms in a hotel and/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 Jefferson 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 room occupied or to
the  person  entitled to be paid the rent or charge for the hotel and/or
motel room occupied for and  on  account  of  the  county  of  Jefferson
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 nonpayment  of
the  tax by the person occupying the hotel room and/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 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 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, 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 the  tax  authorized  by
this  act shall be paid into the treasury of the county of Jefferson and
shall be credited to and deposited in a special tourism  and  convention
fund   and   the   collections   therefrom,   excluding   the   cost  of
administration,  shall  thereafter  be  allocated  by   the   board   of
supervisors   of  Jefferson  county  only  for  tourism  and  convention
development. The funds so allocated shall be used  for  the  purpose  of
promoting  Jefferson county, its cities, towns and villages, in order to
increase convention/trade show and tourist business.
(10) 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.