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-T - Hotel or Motel Taxes in Niagara County.

* §   1202-t.   Hotel  or  motel  taxes  in  Niagara  county.  (1)  a.
Notwithstanding any other provisions of law to the contrary, the  county
of  Niagara  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", inns
and tourist homes.
b. (i) 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
thirty  consecutive  days.  Notwithstanding  any other provision of this
section, any city in the county of Niagara imposing hotel or motel taxes
pursuant to the authority of this subpart shall have the prior right  to
impose such taxes in such city, up to the maximum rate of tax authorized
for  such  city  in  this  subpart; and the rate of tax authorized to be
imposed by the county pursuant to the authority of this section  in  any
such  city  imposing  such  a  tax  shall be reduced by the rate of such
city's tax.
(ii) Provided further that, any such city tax, to the extent  that  it
would  require  a reduction in the county's tax rate imposed pursuant to
this section in  such  city,  shall  not  become  effective  before  the
commencement  of  the county's next succeeding fiscal year and then only
if the city shall have given notice to such county of its imposition  of
such  tax  at  least six months prior to the commencement of such fiscal
year, provided, however, that the local legislative body of such  county
may  waive  the  requirement  of  such  notice  and  postponement of the
effective date of such city tax.
(2) Such tax may be collected and administered by the county treasurer
or other fiscal officers of Niagara 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 Niagara
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
non-payment  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 county treasurer
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.
(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 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  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 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 law shall be paid into the treasury of Niagara county and shall be
credited to and deposited as follows: (a) the first four percentum  (4%)
shall  be  deposited  in the general fund of the county thereafter to be
allocated and paid to a not-for-profit corporation under  contract  with
the  county  for  the  promotion  of  tourism in the county; and (b) the
additional one percentum (1%) of such revenue from  this  tax  shall  be
dedicated  to  the  operation of the Discover Niagara shuttle. Provided,
however, that such local law 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.
(10) Each enactment of 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 2 § 1202-t's