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-AA*7 - Hotel or Motel Taxes in Tioga County.

* § 1202-aa. Hotel or motel taxes in Tioga county. (1) Notwithstanding
any  other  provisions  of  law  to the contrary, the county of Tioga 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 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 fourteen
consecutive days.
(2) Such tax may be collected and administered by  the  deputy  county
administrator  of  finance  or  other fiscal officers of Tioga 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 Tioga
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 deputy county
administrator of  finance  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
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 Tioga 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 Tioga 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 Tioga  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 7 § 1202-aa's