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-DD - Hotel or Motel Taxes in the City of Hudson.

* §  1202-dd.  Hotel  or  motel  taxes  in  the  city  of  Hudson. (1)
Notwithstanding any other provisions of law to the contrary, the city of
Hudson, Columbia county, is hereby authorized and empowered to adopt and
amend local laws imposing in such city 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 city. For the purposes of
this  section,  the  term  "hotel" or "motel" shall mean and include any
facility  or  building  or  portion  thereof  providing  lodging  on  an
overnight  basis  and  shall  include facilities designated and commonly
known as "bed and breakfast" and "tourist" facilities. The rates of such
tax shall not exceed four 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 chief fiscal
officer of the city of Hudson 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  city  of  Hudson
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  chief  fiscal
officer  of  the city, 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 the  city  of  Hudson  and
shall  be credited to and deposited in the general fund of the city. The
city shall be authorized to retain the necessary revenue  to  defer  the
expense  of  the  city in administering such tax and the balance of such
revenues shall be allocated to the promotion of tourism in the  city  of
Hudson or used for other lawful purpose as set out in such local law.
(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.
(11) Each enactment of such 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.
* NB Repealed December 1, 2025
* NB There are 6 § 1202-dd's