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-GG*4 - Hotel or Motel Taxes in the Town of Wallkill.

* §  1202-gg.  Hotel  or  motel  taxes  in  the  town of Wallkill. (1)
Notwithstanding any other provision of law to the contrary, the town  of
Wallkill, in the county of Orange, is hereby authorized and empowered to
adopt  and  amend local laws imposing in such town 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 town. For the purposes of
this  section,  the  term  "hotel" or "motel" shall mean and include any
facility consisting of  rentable  units  and  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 five 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  ninety
consecutive days.
(2)  Such  tax  may  be collected and administered by the chief fiscal
officer of the town of Wallkill 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 laws.
(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 town of  Wallkill
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  chief  fiscal
officer  of the town, 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 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 article:
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 under
this  section   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  shall  be  first
deposited  and there is filed an undertaking, issued by a surety company
authorized to transact 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  under  this  section  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 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) All revenues resulting from the imposition of the  tax  under  the
local  laws  shall be paid into the treasury of the town of Wallkill and
shall be credited to and deposited in the general fund of the town. 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 There are 4 § 1202-gg's
* NB Repealed September 1, 2025