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-J*3 - Hotel or Motel Taxes in Chautauqua County.

** §  1202-j.  Hotel  or  motel  taxes  in  Chautauqua county.   * (1)
Notwithstanding any other provision of law to the contrary,  the  county
of  Chautauqua  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
professionally managed real property providing lodging on  an  overnight
basis  and  shall  include  cottages, apartments, condominiums and 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 such rooms in lodging facilities
having less than five rentable units. 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.
* NB Effective until November 30, 2025
* (1) Notwithstanding any other provision of law to the contrary,  the
county  of  Chautauqua  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
professionally managed real property providing lodging on  an  overnight
basis  and  shall  include  cottages, apartments, condominiums and those
facilities designated and commonly known  as  "bed  and  breakfast"  and
"tourist" facilities.
The  rates  of such tax shall not exceed three percent of the per diem
rental rate for each room provided, however, that such tax shall not  be
applicable  to  a permanent resident of such rooms in lodging facilities
having less than five rentable units. 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.
* NB Effective November 30, 2025
(2) Such tax may be collected and administered by the county treasurer
or other fiscal officers of Chautauqua 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
Chautauqua 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 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  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, the registration of  all  operators  within  the
terms of such local law and any other provisions deemed necessary by the
legislature  of Chautauqua county for the implementation and enforcement
of  such  a  tax provided such additional provisions are consistent with
the terms of this section.
(5) 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;
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  the  state
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.
(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 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.
* (9) All revenues resulting from the imposition of the tax under  the
local  laws  shall be paid into the treasury of the county of Chautauqua
to benefit tourism, recreation, and related  economic  development.  The
revenue  derived  from such tax, after deducting the amount provided for
administering such tax and such programs as so authorized by local  law,
shall be allocated as follows:
a. Three-fifths of such revenues shall be credited to and deposited in
a special tourism and convention fund, thereafter to be allocated by the
county government of Chautauqua county through the county budget process
solely for the purposes of enhancing and promoting tourism, conventions,
trade  shows,  special  events and other directly related and supporting
activities including, but  not  limited  to,  programs  to  improve  the
aesthetic  qualities of the county; to improve infrastructure related to
tourism, conventions and trade shows; to develop, operate  and  maintain
parks,  recreational  facilities and tourist attractions; and such other
programs as authorized by local law; provided, however,  that  at  least
one-half  of  such  amount  shall  be allocated for the official tourism
promotion agency of the county for marketing, advertising, and promoting
the county.
b. Any amount of revenues derived from such tax over  three-fifths  of
such  revenues  shall  be  credited to and deposited into a special lake
management and enhancement fund,  thereafter  to  be  allocated  by  the
county government of Chautauqua county through the county budget process
solely  for  the purposes of maintaining and enhancing the usability and
attractiveness of the lakes  of  Chautauqua  county  for  residents  and
visitors,  including,  but  not  limited to, environmentally responsible
control, treatment, and/or removal of  invasive  or  nuisance  submerged
aquatic   vegetation;  reduction  of  harmful  algae  blooms;  shoreline
maintenance and cleanup; the enhancement of lakes for  fishing,  boating
and  other  recreational  activities;  reduction  of  watershed erosion,
sedimentation  and  nutrient  loading;  and  such  other   programs   as
authorized  by  local  law  consistent  with  such  purposes;  provided,
however, that at least one-half of such amount shall  be  allocated  for
activities  that  control,  treat,  and/or  remove  invasive or nuisance
submerged aquatic vegetation, reduce harmful algae  blooms,  or  provide
shoreline cleanup.
c.  Such  local laws shall provide that the county shall be authorized
to retain up to a maximum of ten percent of such revenue  to  defer  the
necessary  expenses  of  the  county  in administering such tax and such
programs.
d. The county may, in its discretion,  as  a  condition  of  receiving
funding,   require   recipients   of  such  funding  to  meet  specified
performance  requirements;  meet   maintenance-of-effort   requirements;
provide  matching  contributions;  comply with reasonable limitations on
fund balances; comply  with  appropriate  accounting,  performance,  and
reporting  requirements, including reporting of time and material costs,
GPS  tracking  data,  equipment  utilization  information,  and  similar
information;  cooperate  and  coordinate  with the county and with other

organizations  and  entities  receiving  funding;  and  impose   similar
requirements and restrictions on recipients of such funding.
* NB Effective until November 30, 2025
* (9)  All revenues resulting from the imposition of the tax under the
local laws shall be paid into the treasury of the county  of  Chautauqua
and  shall  be  credited  to  and  deposited  in  a  special tourism and
convention fund, thereafter to be allocated by the county legislature of
Chautauqua county through the county  budget  process  for  tourism  and
convention  development  in  such  county. The revenue derived from such
tax, after deducting the amount provided for administering such  tax  as
so  authorized by local law, shall be allocated only for the purposes of
enhancing  and  promoting  Chautauqua  county,  its  cities,  towns  and
villages  through  the  promotion  of tourism, conventions, trade shows,
special events and other  directly  related  and  supporting  activities
including,  but  not  limited  to,  programs  to  improve  the aesthetic
qualities  of  the  county;  to  enhance  the  environment;  to  improve
infrastructure  related  to  tourism,  conventions  and  trade shows; to
develop, operate and maintain parks, recreational facilities and tourist
attractions; and such other programs as authorized by  local  law.  Such
local  laws  shall provide that the county shall be authorized to retain
up to a maximum of ten percent of such revenue to  defer  the  necessary
expenses of the county in administering such tax.
* NB Effective November 30, 2025
(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 There are 3 § 1202-j's