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-E - Hotel or Motel Taxes in Schenectady County.

§   1202-e.   Hotel   or   motel  taxes  in  Schenectady  county.  (1)
Notwithstanding any other provisions of law to the contrary, the  county
of  Schenectady  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  such  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  county
commissioner of finance or other fiscal officers of  Schenectady  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
Schenectady 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 county
commissioner  of  finance  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 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.
(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 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)  Revenues  resulting from the imposition of tax authorized by this
section shall be paid into the treasury of the county of Schenectady and
shall be credited to and deposited in the general fund  of  the  county;
the net collections therefrom shall thereafter be allocated by the board
of  representatives  of  Schenectady  county  only  for  direct  tourism
promotional activities, and for the promotion  and  development  of  the
performing  and  visual  arts  in  the  county  of  Schenectady,  as the
cornerstone of the visitor and tourism industry in Schenectady county.
(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.