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-XX - Occupancy Tax in the Town of North Castle.

* §   1202-xx.  Occupancy  tax  in  the  town  of  North  Castle.  (1)
Notwithstanding any other provision of law to the contrary, the town  of
North  Castle,  in  the  county of Westchester, 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  persons  occupying any room for hire in any
hotel. For the purposes of this section, the term "hotel" shall  mean  a
building  or portion of it which is regularly used and kept open as such
for the lodging of guests. The term "hotel" includes an apartment hotel,
a motel or a boarding house, whether or not meals are served.  The  rate
of  such  tax shall not exceed three percent of the per diem rental rate
for each room whether such room is rented on a daily or longer basis.
(2) Such taxes may be collected and administered by the  chief  fiscal
officer  of the town of North Castle 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 taxes imposed shall be paid
by the person liable therefor to the owner of the room for hire  in  the
tourist  home,  inn, club, hotel, motel or other similar place of public
accommodation occupied or to the person entitled to be paid the rent  or
charge  for  the  room  for  hire in the tourist home, inn, club, hotel,
motel or other similar place of public accommodation occupied for and on
account of the town of North Castle 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  room  for
hire in the tourist home, inn, club, hotel, motel or other similar place
of  public  accommodation, or in respect to nonpayment of the tax by the
person occupying the room for hire  in  the  tourist  home,  inn,  club,
hotel,  motel  or similar place of public accommodation, as if the taxes
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
town, specified in such local laws, 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 taxes 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; or
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.
d.  A permanent resident of a hotel or motel. For the purposes of this
section, the term "permanent  resident"  shall  mean  a  natural  person
occupying  any  room  or  rooms  in a hotel or motel for at least thirty
consecutive days.
(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 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  laws  or  regulations
shall be first deposited and there shall be 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  taxes  imposed hereunder shall have been erroneously,
illegally or unconstitutionally collected and application for the refund
therefor 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 taxes 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 town of North Castle
and shall be credited to and deposited in the general fund of the  town.
Such revenues may be used for any lawful purpose.
(10) Each enactment of such 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 Repealed September 1, 2025