§ 1202-H*2 — Hotel or motel taxes in the county of Oswego

New York § 1202-H*2

• 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-h. Hotel or motel taxes in the county of Oswego. (1)\nNotwithstanding any other provisions of law to the contrary, the county\nof Oswego is hereby authorized and empowered to adopt and amend local\nlaws imposing in such county a tax, in addition to any other tax\nauthorized and imposed pursuant to this article, such as the legislature\nhas or would have the power and authority to impose upon persons\noccupying tourist home, inn, hotel or motel rooms in such county. The\nrates of such tax shall be four percent of the per diem rental rate for\neach room provided, however, such tax shall not be applicable to a\npermanent resident of such tourist home, inn, hotel or motel or to rooms\nin such lodging facilities having less than six rentable units.\n (2) Such taxes may be collected and administered by the county\ntreasurer or other fiscal officers of Oswego county by such means and in\nsuch manner as other taxes which are now collected and administered by\nsuch officers or as otherwise may be provided by such local law.\n (3) Such local laws may provide that any taxes imposed shall be paid\nby the person liable therefor to the owner of the tourist home, inn,\nhotel or motel room occupied or to the person entitled to be paid the\nrent or charge for the tourist home, inn, hotel or motel room occupied\nfor and on account of the county of Oswego imposing the taxes and that\nsuch owner or person entitled to be paid the rent or charge shall be\nliable for the collection and payment of the taxes; and that such owner\nor person entitled to be paid the rent or charge shall have the same\nright in respect to collecting the taxes from the person occupying the\ntourist home, inn, hotel or motel room, or in respect to nonpayment of\nthe taxes by the person occupying the tourist home, inn, hotel or motel\nroom, as if the taxes were a part of the rent or charge and payable at\nthe same time as the rent or charge; provided, however, that the county\ntreasurer or other fiscal officers of the county , specified in such\nlocal laws, shall be joined as a party in any action or proceeding\nbrought to collect the taxes by the owner or by the person entitled to\nbe paid the rent or charge.\n (4) Such local laws may provide for the filing of returns and the\npayment of the taxes on a monthly basis or on the basis of any longer or\nshorter period of time.\n (5) This section shall not authorize the imposition of such taxes upon\nany of the following:\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 taxes payable\nhereunder shall be reviewable for error, illegality or\nunconstitutionality or any other reason whatsoever by a proceeding under\narticle seventy-eight of the civil practice law and rules if application\ntherefor is made to the supreme court within thirty days after the\ngiving of the notice of such final determination, provided, however,\nthat any such proceeding under article seventy-eight of the civil\npractice law and rules shall not be instituted unless:\n a. The amount of any taxes sought to be reviewed, with such interest\nand penalties thereon as may be provided for by local laws or\nregulations 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 taxes 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, interests and penalties stated in such\ndetermination plus the costs and charges which may accrue against it in\nthe prosecution of the proceeding, in which event the petitioner shall\nnot be required to pay such taxes, interest or penalties as a condition\nprecedent to the application.\n (7) Where any taxes 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 taxes due\nwas not previously made, and that an undertaking is filed with the\nproper fiscal officer or officers in such amount and with such sureties\nas a justice of the supreme court shall approve to the effect that if\nsuch proceeding be dismissed or the taxes confirmed, the petitioner will\npay all 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 taxes, no assessment of additional taxes shall be\nmade after 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 taxes may be assessed at any time.\n (9) Revenues resulting from the imposition of the tax authorized by\nthis section shall be paid into the treasury of the county of Oswego 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 county legislature\nof Oswego county only for tourism and convention development. The funds\nso allocated shall be used for the purpose of promoting Oswego county,\nits cities, towns and villages, in order to increase convention/trade\nshow and tourist business.\n (10) If any provision of this section or the application thereof to\nany person or circumstance shall be held invalid, the remainder of this\nsection and the application of such provision to other persons or\ncircumstances shall not be affected thereby.\n * NB There are 2 § 1202-h's\n