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-X - Occupancy Tax in the City of Yonkers.

* §  1202-x. Occupancy tax in the city of Yonkers. (1) Notwithstanding
any other provision of law to the contrary, the city of Yonkers, in  the
county  of  Westchester, is hereby authorized and empowered to adopt and
amend local laws imposing in such city 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  any  room for hire in any hotel. For the purposes of
this section, the term "hotel" shall mean a building or  portion  of  it
which is regularly used and kept open as such for the lodging of guests.
The  term  "hotel"  includes  an  apartment hotel, a motel or a boarding
house, whether or not meals are served. The rate of such tax  shall  not
exceed  three  percent of the per diem rental rate for each room whether
such room is rented on a daily or longer basis.
(2) Such taxes may be collected and administered by the  chief  fiscal
officer of the city of Yonkers by such means and in such manner as other
taxes  which  are  now  collected and administered by such officer or as
otherwise may be provided by such local law.
(3) Such local laws may provide that any taxes imposed shall  be  paid
by  the  person liable therefor to the owner of the room for hire in the
tourist home, inn, club, hotel, motel or other similar place  of  public
accommodation  occupied or to the person entitled to be paid the rent or
charge the room for hire in the tourist home, inn, club,  hotel,  motel,
or  other  similar  place  of  public  accommodation occupied for and on
account of the city of Yonkers 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  room  for
hire in the tourist home, inn, club, hotel, motel or other similar place
of  public  accommodation, or in respect to nonpayment of the tax by the
person occupying the room for hire  in  the  tourist  home,  inn,  club,
hotel,  motel, or similar place of public accommodation, as if the taxes
were a part of the rent or charge and payable at the same  time  as  the
rent  or  charge; provided however, that the chief fiscal officer of the
city, specified in such local laws, 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 taxes on a monthly basis or on a basis of any longer or
shorter period of time.
(5) 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 for taxation;
or
c.  Any corporation or association, or trust, or community chest, fund
or  foundation  organized  and  operated  exclusively   for   religious,
charitable  or  education  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.
d.  A permanent resident of a hotel or motel. For the purposes of this
section, the term "permanent  resident"  shall  mean  a  natural  person
occupying  any  room  or  rooms  in a hotel or motel for at least thirty
consecutive days.
(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 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  laws  or  regulations
shall be first deposited and there shall be filed an undertaking, issued
by  a  surety  company authorized to transact business in this state and
approved by the superintendent of insurance 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 taxes imposed hereunder  shall  have  been  erroneously,
illegally or unconstitutionally collected and application for the refund
therefor  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 taxes 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 city  of  Yonkers  and
shall be credited to and deposited in the general fund of the city. Such
revenues may be used for any lawful purpose.
(10) 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, 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 Repealed September 1, 2024