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-I - Hotel or Motel Taxes in Schuyler County.

§ 1202-i. Hotel or motel taxes in Schuyler county. (1) Notwithstanding
any  other  provision  of law to the contrary, the county of Schuyler 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, such 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" and "tourist" facilities.
The rates of such tax shall not exceed four percent of  the  per  diem
rental  rate for each room 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 Schuyler  county
legislature,  or  other fiscal officers of Schuyler 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 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
Schuyler  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 Schuyler  county
treasurer,  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 chapter:
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 transact business in the 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 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 county of Schuyler and
shall be credited to and deposited in the general fund  of  the  county,
thereafter to be allocated for tourist and convention development in the
county  of  Schuyler  and  the  surrounding  tourist  region;  provided,
however, that such local laws shall provide that  the  county  shall  be
authorized  to retain up to a maximum of five percent of such revenue to
defer the necessary expenses of the county in  administering  such  tax.
The  revenue  derived  from the tax, after deducting the amount provided
for administering such tax, as so authorized  by  local  law,  shall  be
allocated  to enhance the general economy of the county of Schuyler, its
cities, towns and villages, and  the  general  economy  of  the  tourist
region in which Schuyler county is located, through promotion of tourist
activities, conventions, track shows, special events, and other directly

related  and supporting activities; provided, however, that a maximum of
seventy-five percent  of  the  revenue  derived  from  the  tax  may  be
allocated  by  the Schuyler county legislature for regional promotion of
tourism.
(10)  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.