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 - Occupancy Tax in the City of New Rochelle.

* §   1202-aa.  Occupancy  tax  in  the  city  of  New  Rochelle.  (1)
Notwithstanding any other provision of law to the contrary, the city  of
New  Rochelle,  in  the  county of Westchester, is hereby authorized and
empowered to adopt and amend local laws imposing in such city 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 any room for hire in any
hotel. For the purposes of this section, the term "hotel" shall  mean  a
building  or  portion  thereof which is regularly utilized and kept open
for the lodging of guests. The term "hotel" includes an apartment hotel,
a motel, or a boarding house, whether or not meals are served. 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
period of time.
(2)  Such  taxes may be collected and administered by the chief fiscal
officer of the city of New Rochelle by such means and in such manner  as
other  taxes which are now collected and administered by such officer or
as otherwise may be provided by such local law.
(3) Such local laws may provide that any taxes imposed shall  be  paid
by  the  person liable therefor to the owner of the room for hire in the
hotel or other similar place of public accommodation occupied or to  the
person  entitled  to be paid the rent or charge for the room for hire in
the hotel or other similar place of public  accommodation  occupied  for
and  on  account  of  the city of New Rochelle 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 such 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
room  for  hire  in  the  hotel  or  other  similar  place   of   public
accommodation,  or  in  respect  to  nonpayment of the tax by the person
occupying the room for hire in the hotel  or  similar  place  of  public
accommodation,  as  if  the  taxes were a part of the rent or charge and
payable at the same time as the rent or charge; provided, however,  that
the  chief  fiscal  officer  of  the city, specified in such local laws,
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 taxes 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 of 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; or
d.  A permanent resident of a hotel or motel. For the purposes of this
section, the term "permanent  resident"  shall  mean  a  natural  person
occupying  any  room  or  rooms  in a hotel or motel for at least thirty
consecutive days.
(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 notice of such
final determination, provided, however, that any such  proceeding  under
such article seventy-eight 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 laws or regulations
shall be first deposited and there shall be 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 taxes imposed  hereunder  shall  have  been  erroneously
illegally or unconstitutionally collected and application for the refund
therefor  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 taxes 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 city of  New  Rochelle
and  shall be credited to and deposited in the general fund of the city.
Such revenues may be used for any lawful purpose.
(10) 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.
(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 7 § 1202-aa's
* NB Repealed September 1, 2024