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-H - Hotel or Motel Taxes in Chemung County.

* §   1202-h.   Hotel   or   motel   taxes   in  Chemung  county.  (1)
Notwithstanding any other provision of law to the contrary,  the  county
of  Chemung  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 Chemung county
legislature, or other fiscal officers of Chemung 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 Chemung
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  Chemung  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 Chemung  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 Chemung 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
appropriated  annually  by  the  county legislature upon adoption of the
budget for the county of Chemung to enhance the general economy  of  the
county of Chemung, its city, towns and villages, and the general economy
of the tourist region in which the county of Chemung is located, through

the  promotion  of  regional  tourism,  tourist activities, conventions,
trade shows, special events,  tourist  attractions  and  other  directly
related and supporting activities.
(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.
* NB There are 2 § 1202-h's