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-Q*2 - Hotel or Motel Taxes in Cayuga County.

* § 1202-q. Hotel or motel taxes in Cayuga county. (1) Notwithstanding
any  other  provisions  of  law to the contrary, the county of Cayuga 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 five  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 finance
administrator or other fiscal officers of Cayuga 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 Cayuga
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 finance
administrator 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; provided, further the county  is  authorized  to
use  all  or  part  of  the  money  in  the special fund to pay a single
not-for-profit corporation, pursuant to a contract with the  county,  to
do  tourism promotion and convention development in the county. "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.
* NB There are 2 § 1202-q's