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-O*3 - Hotel or Motel Taxes in Seneca County.

* § 1202-o. Hotel or motel taxes in Seneca county. (1) Notwithstanding
any  other  provision  of  law  to the contrary, the county of Seneca 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  Seneca  county
treasurer,  or  other  fiscal officers of Seneca county by such means 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 Seneca
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 Seneca county
treasurer, 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 chapter:
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 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 the 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 Seneca county and shall be
credited to and deposited in the general fund of the county and shall be
made available thereafter for  the  promotion  of  tourism  and  tourist
attractions   in  Seneca  county  and  any  other  directly  related  or
supporting activities as related to tourism including, but  not  limited
to,  programs to improve public infrastructures; to develop, operate and
maintain public parks  and  recreational  facilities;  to  maintain  and
enhance  the  water  resources  of  Seneca  county,  including lakes and
tributary streams; and for environmental  conservation.  Such  promotion
may  be  carried  out by an appropriate organization or organizations as
designated by the Seneca county board of supervisors. No more than  five
percent of such revenues shall be used for the cost of administering the
provisions  of  this  subdivision  within  the Seneca county treasurer's
office.
(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 There are 3 §1202-o's