* § 1202-jj. Hotel or motel taxes in Columbia county. (1) a.\nNotwithstanding any other provisions of law to the contrary, the county\nof Columbia 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 hotel or motel rooms in such county. For the purposes of this\nsection, the term "hotel" or "motel" shall mean and include any facility\nproviding lodging on an overnight basis and shall include those\nfacilities designated and commonly known as "bed and breakfasts", inns\nand tourist homes.\n b. (i) The rates of such tax shall not exceed four percent of the per\ndiem rental rate for each room, provided however, that such tax shall\nnot be applicable to a permanent resident of a hotel or motel. For the\npurposes of this section the term "permanent resident" shall mean a\nperson occupying any room or rooms in a hotel or motel for at least\nthirty consecutive days. Notwithstanding any other provision of this\nsection, any city in the county of Columbia imposing hotel or motel\ntaxes pursuant to the authority of this subpart shall have the prior\nright to impose such taxes in such city, up to the maximum rate of tax\nauthorized for such city in this subpart; and the rate of tax authorized\nto be imposed by the county pursuant to the authority of this section in\nany such city imposing such a tax shall be reduced by the rate of such\ncity's tax.\n (ii) Provided further that, any such city tax, to the extent that it\nwould require a reduction in the county's tax rate imposed pursuant to\nthis section in such city, shall not become effective before the\ncommencement of the county's next succeeding fiscal year and then only\nif the city shall have given notice to such county of its imposition of\nsuch tax at least six months prior to the commencement of such fiscal\nyear, provided, however, that the local legislative body of such county\nmay waive the requirement of such notice and postponement of the\neffective date of such city tax.\n (2) Such tax may be collected and administered by the county treasurer\nor other fiscal officers of Columbia 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 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 county of\nColumbia imposing the tax and that such owner or person entitled to be\npaid the rent or charge shall be liable for the collection and payment\nof the tax; and that such owner or person entitled to be paid the rent\nor charge shall have the same right in respect to collecting the tax\nfrom the person occupying the hotel or motel room, or in respect to\nnon-payment of the tax by the person occupying the hotel or motel room,\nas if the tax were a part of the rent or charge and payable at the same\ntime as the rent or charge; provided, however, that the county treasurer\nor other fiscal officers of the county, specified in such local law,\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 tax 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 transaction, by or with any of the following in accordance with\nsection twelve hundred thirty of this article:\n a. The state of New York, or any public corporation (including a\npublic corporation created pursuan
‹ 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.