2023 New York Laws › TAX - Tax › Article 28 - Sales and Compensating Use Taxes › Part 2 - Imposition of Taxes › 1104 - Convention Center Hotel Unit Fee.

§  1104. Convention center hotel unit fee. (a) Imposition. In addition
to any other fee or tax imposed by this article or any other law, on and
after April first, two thousand five, there is hereby imposed within the
territorial limits of a city with a population of a million or more  and
there  shall  be paid a unit fee on every occupancy of a unit in a hotel
in such city at the rate of one dollar and fifty cents per unit per day,
except that such unit fee shall not be imposed upon (1) occupancy  by  a
permanent  resident  or  (2) where the rent per unit is not more than at
the rate of two dollars per day.
(b) Administration and enforcement.  The  unit  fee  imposed  by  this
section  shall be administered and collected in a like manner as the tax
imposed by subdivision (e)  of  section  eleven  hundred  five  of  this
article.  All  the  provisions  of  this article (except sections eleven
hundred seven, eleven hundred eight and eleven hundred nine),  including
the  definition  and  exemption provisions, relating to or applicable to
the administration, collection and disposition of  the  tax  imposed  by
subdivision  (e)  of  such  section  eleven hundred five of this article
shall apply to the unit fee imposed by  this  section  so  far  as  such
provisions can be made applicable to such unit fee with such limitations
as  are  set  forth  in  this article, and such modifications as are set
forth in this section and as may be necessary in  order  to  adopt  such
language  to  the  unit fee so imposed. Such provisions shall apply with
the same force and effect as if the language  of  those  provisions  had
been  incorporated in full in this section and had expressly referred to
the unit fee imposed by this section, except  to  the  extent  that  any
provision  is either inconsistent with a provision of this section or is
not relevant to the unit fee imposed by this section.  For  purposes  of
this  section,  unless  a different meaning is clearly required: (1) any
reference in this article to the tax or taxes imposed  by  this  article
shall  be  deemed to refer also to the unit fee imposed by this section;
and (2) any reference to tax, taxes or sales  tax  in  section  eighteen
hundred  seventeen  of this chapter shall be deemed to refer also to the
unit fee imposed by this section.
(c) Transitional provision. The unit fee imposed by this section shall
be paid on any occupancy on or after April  first,  two  thousand  five,
although  such occupancy is pursuant to a prior contract, lease or other
arrangement. Where the charge for occupancy is paid on a weekly, monthly
or other term basis, the occupancy shall be  subject  to  the  unit  fee
imposed by this section to the extent that it covers any day on or after
April  first, two thousand five. Where a person occupies a unit for less
than a full day and pays less than the rent for a full day, the unit fee
due pursuant to this section shall nevertheless be the  same  amount  as
would  be  due  had  such person occupied the unit for a full day at the
rent for a full day.
(d) Deposit  and  disposition  of  revenue.  (1)  Notwithstanding  any
provision  of  law  to  the  contrary,  the fees, interest and penalties
imposed  by  this  section  and  received  by  the  commissioner,  after
deducting  the  amount  which  the  commissioner  shall  determine to be
necessary for reasonable costs to  administer,  collect  and  distribute
such  fees,  penalties  and interest, shall be deposited daily with such
responsible  banks,  banking  houses  or  trust  companies,  as  may  be
designated  by  the comptroller, to the credit of the comptroller, to be
held  in  trust  for  the  convention  center  development   corporation
established  by  chapter  thirty-five  of  the  laws of nineteen hundred
seventy-nine, as amended. Such an account may be established in  one  or
more  of  such  depositories.  Such  deposits shall be kept separate and
apart from all other money in the possession  of  the  comptroller.  The
comptroller  shall require adequate security from all such depositories.

Of the total revenue collected  or  received  under  this  section,  the
comptroller  shall  retain in the comptroller's hands such amount as the
commissioner may determine  to  be  necessary  for  refunds  under  this
section.
(2)  On  or  before the twelfth day of each month: (A) after reserving
such amount for such refunds and  such  costs,  the  commissioner  shall
certify to the comptroller the amount of all revenues so received during
the  prior  month  as  a  result  of the fees, interest and penalties so
imposed; and (B) the amount of revenues so certified shall  be  paid  by
the  comptroller  to  the  chief fiscal officer of the convention center
development corporation established by chapter thirty-five of  the  laws
of  nineteen  hundred  seventy-nine,  as amended, for disposition in the
convention  center  development  fund  established   by   such   chapter
thirty-five of the laws of nineteen hundred seventy-nine, as amended.
(e)  Termination  of  unit  fee. (1) At the end of the last day of the
month in which all the bonds, secured in whole or in part by  such  fee,
issued by such convention center development corporation, established by
chapter  thirty-five  of  the  laws of nineteen hundred seventy-nine, as
amended, shall have been fully paid and discharged or  shall  have  been
deemed  to be paid under the resolution authorizing such bonds, together
with interest thereon and interest on unpaid installments  of  interest,
the  unit  fee  imposed  by  this  section shall terminate. Despite such
termination,  the  provisions  of  this  section  and  any   regulations
promulgated   thereunder,  including  the  provisions  with  respect  to
assessment, payment, termination, collection and refund  of  such  fees,
penalties   and   interest,   the   requirements   for  filing  returns,
preservation of records and disposition of  revenue  shall  continue  in
full  force  and  effect with respect to all such fees accrued up to the
effective date of such termination.
(2) At least ninety days prior to  the  date  that  the  unit  fee  is
imposed  by this section shall have terminated pursuant to paragraph one
of this subdivision, the chief  executive  officer,  or  such  officer's
delegate,   of   such  development  corporation  shall  provide  written
notification to the commissioner of the date  by  which  such  unit  fee
shall  have  terminated,  so  that  such  commissioner can timely notify
persons required to collect  tax,  as  defined  by  subdivision  one  of
section  eleven  hundred thirty-one of this article, of such termination
and take such other steps as are necessary or  desirable  to  administer
such  termination. Provided that failure by such chief executive officer
or such officer's delegate to provide such notice shall not  affect  the
termination of such unit fee.