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-NN - Hotel or Motel Taxes in the City of Poughkeepsie.

* §  1202-nn.  Hotel  or  motel taxes in the city of Poughkeepsie. (1)
Notwithstanding any other provisions of law to the contrary, the city of
Poughkeepsie, in the  county  of  Dutchess,  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 hotel or motel rooms in  such
city.  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 city of Poughkeepsie 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 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 city of
Poughkeepsie 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 city, 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 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 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 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  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 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 city  of  Poughkeepsie
and  shall be credited to and deposited in the general fund of the city.
Such revenues may be used for any lawful purpose.
(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 Repealed August 23, 2026