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-DD*3 - Hotel or Motel Taxes in the Town of Greenburgh and Specified Villages Therein and in the Village of Sleepy Hollow.

* §  1202-dd.  Hotel  or  motel  taxes  in  the town of Greenburgh and
specified villages therein and in the  village  of  Sleepy  Hollow.  (1)
Notwithstanding  any  other  provisions  of  law  to  the  contrary, the
following municipalities are hereby authorized and  empowered  to  adopt
and amend local laws imposing a tax on persons occupying rooms in hotels
or  motels  in such towns or villages therein, as the legislature has or
would have the power and authority to impose, in addition to  any  other
tax authorized and imposed pursuant to this article:
a.  the  town  of Greenburgh, Westchester county, in those portions of
such town not located within a village;
b. the villages of  Tarrytown,  Irvington,  Ardsley,  Elmsford,  Dobbs
Ferry, Hastings-on-Hudson situate in the town of Greenburgh; and
c. the village of Sleepy Hollow situate in the town of Mount Pleasant,
Westchester county.
(2)  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.
(3)  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.
(4) Such tax may be collected and administered by the commissioner  of
finance  or  other  fiscal  officer  of the town of Greenburgh or of any
specified village therein or of the village of Sleepy Hollow situate  in
the  town  of  Mount  Pleasant, as the case may be, by such means and in
such manner as other taxes which are now collected and  administered  by
such  officers  in  accordance  with  the  town or village charter or as
otherwise may be provided by such local law.
(5) 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
Greenburgh  or  of  any  specified  village therein or of the village of
Sleepy Hollow situate in the town of Mount Pleasant  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  commissioner  of finance or other fiscal
officers of such towns or villages, 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.
(6)  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.
(7)  This  section shall not authorize the imposition of such tax upon
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; and
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.
(8) 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 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  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  taxes,  interest  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.
(9)  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  accrue  in  the  prosecution  of  such
proceeding.
(10) 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.
(11)  Revenues resulting from the imposition of tax authorized by this
section shall be paid into the treasury of the town of Greenburgh or  of
the specified village therein or of the village of Sleepy Hollow situate
in the town of Mount Pleasant, and shall be credited to and deposited in
the  general  fund  of  such  town  or  village;  and  may thereafter be

allocated at the discretion of the board of legislators of the  town  of
Greenburgh  or  of  the  specified  village therein or of the village of
Sleepy Hollow situate in the town of Mount  Pleasant  for  any  town  or
village purpose.
(12)  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.
(13) 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.
* NB There are 6 § 1202-dd's
* NB Repealed September 1, 2025