* § 1202-aa. Occupancy tax in the city of New Rochelle. (1)\nNotwithstanding any other provision of law to the contrary, the city of\nNew Rochelle, in the county of Westchester, is hereby authorized and\nempowered to adopt and amend local laws imposing in such city a tax, in\naddition to any other tax authorized and imposed pursuant to this\narticle, such as the legislature has or would have the power and\nauthority to impose upon persons occupying any room for hire in any\nhotel. For the purposes of this section, the term "hotel" shall mean a\nbuilding or portion thereof which is regularly utilized and kept open\nfor the lodging of guests. The term "hotel" includes an apartment hotel,\na motel, or a boarding house, whether or not meals are served. The rate\nof such tax shall not exceed three percent of the per diem rental rate\nfor each room whether such room is rented on a daily or longer basis\nperiod of time.\n (2) Such taxes may be collected and administered by the chief fiscal\nofficer of the city of New Rochelle by such means and in such manner as\nother taxes which are now collected and administered by such officer or\nas 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 room for hire in the\nhotel or other similar place of public accommodation occupied or to the\nperson entitled to be paid the rent or charge for the room for hire in\nthe hotel or other similar place of public accommodation occupied for\nand on account of the city of New Rochelle imposing the tax and that\nsuch owner or person entitled to be paid the rent or charge shall be\nliable for the collection and payment of such tax; and that such owner\nor person entitled to be paid the rent or charge shall have the same\nright in respect to collecting the tax from the person occupying the\nroom for hire in the hotel or other similar place of public\naccommodation, or in respect to nonpayment of the tax by the person\noccupying the room for hire in the hotel or similar place of public\naccommodation, as if the taxes were a part of the rent or charge and\npayable at the same time as the rent or charge; provided, however, that\nthe chief fiscal officer of the city, specified in such local laws,\nshall be joined as a party in any action or proceeding brought to\ncollect the tax by the owner or by the person entitled to be paid the\nrent 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 tax 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; or\n d. A permanent resident of a hotel or motel. For the purposes of this\nsection, the term "permanent resident" shall mean a natural person\noccupying any room or rooms in a hotel or motel for at least thi
‹ Prev All New York sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.