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-ZZ-1 - Hotel or Motel Taxes in the Town of Dewitt.

* §  1202-zz-1.  Hotel  or  motel  taxes  in  the  town of DeWitt. (1)
Notwithstanding any other provisions of law to the contrary, the town of
DeWitt, in the county of Onondaga, is hereby authorized and empowered to
adopt and amend local laws imposing in such town 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
such persons occupying hotel or motel rooms in such town. The  rates  of
such  tax  shall  not exceed two (2) percent of the per diem rental rate
for each room provided whether the room is rented on a daily  or  longer
term basis.
(2)  Such  tax may be collected and administered by the comptroller or
other fiscal officer of the town of DeWitt by such  means  and  in  such
manner  as  other  taxes  are  now  collected  and  administered by such
officers in accordance with the  county  charter  or  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 town of DeWitt
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 comptroller or
other fiscal officers of the town, 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 for 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 such 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  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) Revenues resulting from the imposition of tax authorized  by  this
section shall be paid into the treasury of the town of DeWitt, and shall
be credited to and deposited in the general fund of the town but will be
attributed  to  specific  line  items  in  the annual DeWitt town budget
dedicated to the town's Willis Carrier Park and  tourism  infrastructure
improvements promoting tourism and increases in hotel and motel industry
room  occupancy,  and  that  such  funds may thereafter be allocated and
utilized for the aforesaid purposes  of  paying  for  the  construction,
re-construction,  maintenance,  upkeep,  and  operations  of the town of
DeWitt  Willis  Carrier   Park,   the   construction,   re-construction,
maintenance,  upkeep,  and  operations  of any appurtenant facilities or
services thereto, the payment or re-payment of any bond, loan, note,  or
other  financing instrument, the debt associated with which was incurred
for  the  construction,  re-construction,   maintenance,   upkeep,   and
operation  of  the  such park, appurtenant facilities, and services, and
the  construction,  re-construction,  maintenance  or  upkeep  of   town
infrastructure utilized in connection with the tourism and the hotel and
motel industry within the town of DeWitt.
(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 September 1, 2025