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-M - Hotel or Motel Taxes in Livingston County.

§   1202-m.   Hotel   or   motel   taxes  in  Livingston  county.  (1)
Notwithstanding any other provisions of law to the contrary, the  county
of  Livingston  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 fourteen
consecutive days.
(2) Such tax may be collected and administered  by  the  county  trea-
surer or other fiscal officers of Livingston 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
Livingston 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 chapter:
a. The state of New York, or any public corporation (including a  pub-
lic  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 Livingston county and
shall be credited to and deposited in the general fund  of  such  county
and  shall  be  available  thereafter  for  the promotion of tourism and
tourist attractions in Livingston county, as well as  the  promotion  of
tourism and tourist attractions of the larger region of which Livingston
county  is a part provided that funding for regional promotion shall not
exceed seventy-five percent of the revenue  received  hereunder  in  any
year  and  that not more than five percent of such revenue shall be used
for the cost of administering such tax. Such promotion  may  be  carried
out by an appropriate organization or organizations as designated by the
Livingston county board of supervisors.
(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.