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-W - Hotel or Motel Taxes in Wyoming County.

§  1202-w. Hotel or motel taxes in Wyoming county. (1) Notwithstanding
any other provisions of law to the contrary, the county  of  Wyoming  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 facility 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 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 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  thirty
consecutive days.
(2) Such tax may be collected and administered by the county treasurer
or  other  fiscal  officers  of Wyoming 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 Wyoming
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 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.
(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 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) All revenues resulting from the imposition of the  tax  under  the
local  laws  shall be paid into the treasury of Wyoming county and shall
be credited to  and  deposited  in  the  general  fund  of  the  county;
provided,  however,  that  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. The revenue derived from the tax, after deducting  the  amount
provided  for  administering  such  tax,  as so authorized by local law,
shall be allocated to enhance the general economy of Wyoming county, its
cities, towns and villages.
(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.