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-U*4 - Hotel and Motel Taxes in Cattaraugus County.

* §   1202-u.  Hotel  and  motel  taxes  in  Cattaraugus  county.  (1)
Notwithstanding any other provisions of law to the contrary, the  county
of  Cattaraugus  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",  inns,
cabins,  condominiums,  cottages, campgrounds, lodges, tourist homes and
convention  centers.  For  the  purpose  of  this  section,   the   term
"condominium"  shall  mean  and  include  those  units  rented or leased
directly by the  owner  or  through  a  real  estate  agency  or  rental
management   agency.   The   provisions  of  this  section  relating  to
campgrounds, shall only apply to those leases and rentals in  which  the
campground provides overnight shelter or lodging, and shall not apply to
the provision of services by a campground when the customer provides his
or her own shelter or lodging.
The  rates  of  such tax shall not exceed five percent of the per diem
rental rate for each room, provided, however, that such tax shall not be
applicable to a permanent resident of  such  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
sixty consecutive days.
(2) Such tax may be collected and administered by the county treasurer
or other fiscal officers of Cattaraugus 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
Cattaraugus  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, interest 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  Cattaraugus  county  and
shall  be  credited  to and deposited in the general fund of the county,
thereafter to be allocated at the discretion of the  county  legislature
of  the  county  of Cattaraugus for the purposes of tourism and economic

development; provided, however, that such local laws shall provide  that
the county shall be authorized to retain up to a maximum of five 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 Cattaraugus county, its cities, towns, and villages,  through
promotion  of  tourist  activities,  conventions,  trade  shows, special
events, and other directly related and supporting activities.
(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 act or the application  thereof  to  any
person  or circumstance shall be held invalid, the remainder of this act
and the application of such provision to other persons or  circumstances
shall not be affected thereby.
* NB There are 4 § 1202-u's