§ 1202-C — Hotel or motel taxes in Jefferson county

New York § 1202-C

• Jurisdiction: New York
• Law TAX: Tax
• Part 1: Authority to Impose Taxes
• Subpart A: Taxes Administered By Cities, Counties and School Districts
• Art. 29: Taxes Authorized For Cities, Counties and School Districts

Text

§ 1202-c. Hotel or motel taxes in Jefferson county. (1)\nNotwithstanding any other provisions of law to the contrary the county\nof Jefferson is hereby authorized and empowered to adopt and amend local\nlaws imposing in such county a tax in addition to any tax authorized and\nimposed pursuant to this article such as the legislature has or would\nhave the power and authority to impose on persons occupying hotel rooms\nand/or motel rooms in such county. The rates of such tax shall be three\npercent of the per diem rental rate charged to occupants for each room,\nprovided, however, such tax shall not be applicable to a permanent\nresident of a hotel and/or motel. For the purposes of this section the\nterm "permanent resident" shall mean a person occupying any room or\nrooms in a hotel and/or motel for at least thirty consecutive days.\n (2) Such tax may be collected and administered by the county treasurer\nor other fiscal officers of Jefferson county by such means and in such\nmanner as other taxes which are now collected and administered by such\nofficers or as otherwise may be provided by such local law.\n (3) Such local laws may provide that any tax imposed shall be paid by\nthe person liable therefor to the owner of the hotel room occupied or to\nthe person entitled to be paid the rent or charge for the hotel and/or\nmotel room occupied for and on account of the county of Jefferson\nimposing the tax and that such owner or person entitled to be paid the\nrent or charge shall be liable for the collection and payment of the\ntax; and that such owner or person entitled to be paid the rent or\ncharge shall have the same right in respect to collecting nonpayment of\nthe tax by the person occupying the hotel room and/or motel room, as if\nthe tax were a part of the rent or charge and payable at the same time\nas the rent or charge; provided, however, that the county treasurer or\nother fiscal officers of the county specified in such local law, shall\nbe joined as a party in any action or proceeding brought to collect the\ntax by the owner or by the person entitled to be paid the rent or\ncharge.\n (4) Such local laws may provide for the filing of returns and the\npayment of the tax on a monthly basis or on the basis of any longer or\nshorter period of time.\n (5) This act shall not authorize the imposition of such tax upon the\nfollowing:\n a. The state of New York, or any public corporation (including a\npublic corporation created pursuant to agreement or compact with another\nstate or the dominion of Canada), improvement district or other\npolitical subdivision of the state;\n b. The United States of America, insofar as it is immune from\ntaxation;\n c. Any corporation, or association, or trust, or community chest, fund\nor foundation, organized and operated exclusively for religious,\ncharitable, or educational purposes, or for the prevention of cruelty to\nchildren or animals, and no part of the net earnings of which inures to\nthe benefit of any private shareholder or individual and no substantial\npart of the activities of which is carrying on propaganda, or otherwise\nattempting to influence legislation; provided, however, that nothing in\nthis paragraph shall include an organization operated for the primary\npurpose of carrying on a trade or business for profit, whether or not\nall of its profits are payable to one or more organizations described in\nthis paragraph.\n (6) Any final determination of the amount of any tax payable hereunder\nshall be reviewable for error, illegality or unconstitutionality or any\nother reason whatsoever by a proceeding under article seventy-eight of\nthe civil practice law and rules if application therefor is made to the\nsupreme court within thirty days after the giving of the notice of such\nfinal determination, provided, however, that any such proceeding under\narticle seventy-eight of the civil practice law and rules shall not be\ninstituted unless;\n a. The amount of any tax sought to be provided for by local law or\nregulation, shall be first deposited and there is filed an undertaking,\nissued by a surety company authorized to transmit business in this state\nand approved by the superintendent of financial services of this state\nas to solvency and responsibility, in such amount as a justice of the\nsupreme court shall approve to the effect that if such proceeding be\ndismissed or the tax confirmed the petitioner will pay all costs and\ncharges which may accrue in the prosecution of such proceeding; or\n b. At the option of the petitioner such undertaking may be in a sum\nsufficient to cover the taxes, interest or penalties as a condition\nprecedent to the application.\n (7) Where any tax imposed hereunder shall have been erroneously,\nillegally or unconstitutionally collected and application for the refund\nthereof duly made to the proper fiscal officer or officers, and such\nofficer or officers shall have made a determination denying such refund,\nsuch determination shall be reviewable by a proceeding under article\nseventy-eight of the civil practice law and rules, provided, however,\nthat such proceeding is instituted within thirty days after the giving\nof the notice of such denial, that a final determination of tax due was\nnot previously made, and that an undertaking is filed with the proper\nfiscal officer or officers in such amount and with such sureties as a\njustice of the supreme court shall approve to the effect that if such\nproceeding be dismissed or the tax confirmed, the petitioner will pay\nall costs and charges which may accrue in the prosecution of such\nproceeding.\n (8) Except in the case of a wilfully false or fraudulent return with\nintent to evade the tax, no assessment of additional tax shall be made\nafter the expiration of more than three years from the date of the\nfiling of a return, provided, however, that where no return has been\nfiled as provided by law the tax may be assessed at any time.\n (9) Revenues resulting from the imposition of the tax authorized by\nthis act shall be paid into the treasury of the county of Jefferson and\nshall be credited to and deposited in a special tourism and convention\nfund and the collections therefrom, excluding the cost of\nadministration, shall thereafter be allocated by the board of\nsupervisors of Jefferson county only for tourism and convention\ndevelopment. The funds so allocated shall be used for the purpose of\npromoting Jefferson county, its cities, towns and villages, in order to\nincrease convention/trade show and tourist business.\n (10) If any provision of this act or the application thereof to any\nperson or circumstance shall be held invalid, the remainder of this act\nand the application of such provision to other persons or circumstances\nshall not be affected thereby.\n