§ 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 soug
‹ 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.