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-B - Hotel or Motel Taxes in Broome County.

§  1202-b.  Hotel or motel taxes in Broome county. (1) Notwithstanding
any other provisions of law to the contrary,  Broome  county  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. The rates of such tax shall be five percent of the per diem
rental  rate  for  each  room  provided  however,  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  finance
administrator or other fiscal officer of Broome county by such means and
in  such  manner as other taxes which are now collected and administered
by such officers in accordance with the county charter 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 Broome county
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 finance
administrator 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 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  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, 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  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  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)  Three-fifths  of  revenues  resulting  from the imposition of tax
authorized by this act shall be paid into the treasury of Broome  county
and  shall  be  credited  to  and  deposited  in the general fund of the
county; and may thereafter be allocated at the discretion of the  Broome
county  legislature  for  any  county  purpose.  Two-fifths  of revenues
resulting from the imposition of tax authorized by this section shall be
deposited in a special account to  be  known  as  the  "county  economic
development  initiative  fund"  to  be  created  by the county of Broome
therefor and to be maintained separate and apart from  any  other  funds
and accounts of the county. The legislative body of the county of Broome
shall designate the specific purposes for which these funds may be used.
(10) Such local law may provide for the imposition of an occupancy tax
for  a  period  of  time no longer than three years from the date of its
enactment.
(11) 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.