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-R - Hotel or Motel Taxes in Genesee County.

§  1202-r. Hotel or motel taxes in Genesee county. (1) Notwithstanding
any other provisions of law to the contrary, the county  of  Genesee  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. The rates of such tax shall be three 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) 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, continuing or imposing such a tax after the expiration  of
a previous local law adopted pursuant to this section.
(3) Such tax may be collected and administered by the county treasurer
or  other  fiscal  officers  of Genesee 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.
(4) 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 Genesee
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.
(5) 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.
(6) 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.
(7) 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.
(8)  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.
(9) 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.
(10) All revenues resulting from the imposition of the tax  authorized
by  this  section shall be paid to the treasurer of the county and shall
be credited to and deposited into a special fund of the county dedicated
to tourism development and promotion, thereafter to  be  used  only  for
tourism  promotion  and  convention development; provided, however, that
the county shall be authorized to retain five percent revenue from  such
tax   to  defer  the  necessary  expenses  incurred  by  the  county  in
administering such tax. "Tourist promotion and  convention  development"
is  defined  as  costs  related  to advertising the county, retaining of
staff  to  promote  tourism  and  other  tourism  or  convention   costs
recommended by said staff.
(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.