* § 1202-dd. Hotel or motel taxes in the town of Greenburgh and\nspecified villages therein and in the village of Sleepy Hollow. (1)\nNotwithstanding any other provisions of law to the contrary, the\nfollowing municipalities are hereby authorized and empowered to adopt\nand amend local laws imposing a tax on persons occupying rooms in hotels\nor motels in such towns or villages therein, as the legislature has or\nwould have the power and authority to impose, in addition to any other\ntax authorized and imposed pursuant to this article:\n a. the town of Greenburgh, Westchester county, in those portions of\nsuch town not located within a village;\n b. the villages of Tarrytown, Irvington, Ardsley, Elmsford, Dobbs\nFerry, Hastings-on-Hudson situate in the town of Greenburgh; and\n c. the village of Sleepy Hollow situate in the town of Mount Pleasant,\nWestchester county.\n (2) For the purposes of this section, the term "hotel" shall mean a\nbuilding or portion of it which is regularly used and kept open as such\nfor the lodging of guests. The term "hotel" includes an apartment hotel,\na motel or a boarding house, whether or not meals are served.\n (3) The rate of such tax shall not exceed three percent of the per\ndiem rental rate for each room whether such room is rented on a daily or\nlonger basis.\n (4) Such tax may be collected and administered by the commissioner of\nfinance or other fiscal officer of the town of Greenburgh or of any\nspecified village therein or of the village of Sleepy Hollow situate in\nthe town of Mount Pleasant, as the case may be, by such means and in\nsuch manner as other taxes which are now collected and administered by\nsuch officers in accordance with the town or village charter or as\notherwise may be provided by such local law.\n (5) Such local laws may provide that any tax imposed shall be paid by\nthe person liable therefor to the owner of the hotel or motel room\noccupied or to the person entitled to be paid the rent or charge for the\nhotel or motel room occupied for and on account of the town of\nGreenburgh or of any specified village therein or of the village of\nSleepy Hollow situate in the town of Mount Pleasant imposing the tax,\nand that such owner or person entitled to be paid the rent or charge\nshall be liable for the collection and payment of the tax; and that such\nowner or person entitled to be paid the rent or charge shall have the\nsame right in respect to collecting the tax from the person occupying\nthe hotel or motel room, or in respect to nonpayment of the tax by the\nperson occupying the hotel or motel room, as if the tax were a part of\nthe rent or charge and payable at the same time as the rent or charge;\nprovided, however, that the commissioner of finance or other fiscal\nofficers of such towns or villages, 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 (6) 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 (7) This section shall not authorize the imposition of such tax upon\nthe following:\n a. The state of New York or any public corporation, including a public\ncorporation created pursuant to agreement or compact with another state\nor the dominion of Canada, improvement district or other political\nsubdivision of the state;\n b. The United States of America, insofar as it is immune from\ntaxation; and\n c. Any corporation or association or trust or community chest, fund or\nfoundation organized and operated exclusively for religious, charitable\nor educational purposes or for the prevention of cruelty to children or\nanimals, and no part of the net earnings of which inures to the benefit\nof any private shareholder or individual and no substantial part of the\nactivities of which is carrying on propaganda, or o
‹ 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.