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-EEE - Hotel or Motel Taxes in the Village of Woodbury.

* §  1202-eee.  Hotel  or  motel taxes in the village of Woodbury. (1)
Notwithstanding any other provisions of law to the contrary, the village
of Woodbury, in the county of Orange, is hereby authorized and empowered
to adopt and amend local  laws  imposing  in  such  village  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
village. 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 village of Woodbury 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  village  of
Woodbury  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 village, 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  insurance  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  village  of  Woodbury
and  shall  be  credited  to  and  deposited  in the general fund of the
village. 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, 2025