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*4 - Hotel and Motel Tax in Washington County.

* §   1202-aa.   Hotel   and  motel  tax  in  Washington  county.  (1)
Notwithstanding any other provision of law to the contrary,  the  county
of  Washington  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 as the 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",   "inn",
"housekeeping   cottages   with   four  or  more  units",  and  "tourist
facilities".
The rates of such tax shall be one-half  of  one  percent,  any  whole
percent  or  any  combination  of  a  whole  percent and one-half of one
percent; provided  that  such  rates  shall  not  exceed  four  percent;
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 the county of Washington 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
Washington 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
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  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 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 Washington
and shall be credited to and  deposited  in  the  general  fund  of  the
county, thereafter to be allocated for tourism promotion and tourist and
convention  development;  provided,  however, that such local laws shall
provide that the county of Washington shall be authorized to  retain  up
to  a maximum of fifteen percent of such revenues to defer the necessary
expenses of such county in administering such tax. The revenues  derived
from such tax, after deducting the amount provided for administering the
tax, as provided by local law, shall be allocated to promote tourism in,
preserve  the  heritage  of, and celebrate the agricultural community in
the county of Washington through the promotion  of  tourist  activities,

conventions, trade shows, special events, and other directly related and
supporting activities.
(10)  Each enactment of such local law may provide for 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