* § 1202-q. Hotel and motel taxes in Nassau county. (1)\nNotwithstanding any other provisions of law to the contrary, the county\nof Nassau 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 breakfast", inns,\ncabins, cottages, campgrounds, tourist homes and convention centers.\n The rates of such tax shall not exceed three percent of the per diem\nrental rate for each room, provided, however, that such tax shall not be\napplicable to a permanent resident of such 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.\n (2) Such tax may be collected and administered by the county treasurer\nor other fiscal officers of Nassau 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 Nassau\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 the tax from\nthe person occupying the hotel or motel room, or in respect to\nnonpayment 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 law may provide for the filing of returns and the\npayment of the tax on a monthly basis or on the basis of any longer\nperiod of time.\n (5) Such local law shall provide for the county of Nassau to enter\ninto a contract with a tourism promotion agency to administer programs\ndesigned to develop, encourage, solicit and promote convention business\nand tourism within the county. The promotion of convention business and\ntourism shall include any service, function or activity, whether or not\nperformed, sponsored or advertised by the tourism promotion agency with\nthe intent to attract transient guests to the county.\n (6) Such local law shall provide that all revenues resulting from the\nimposition of the tax payable hereunder shall be paid into the treasury\nof the county of Nassau and:\n (a) twenty-five percent thereof shall be distributed as appropriated\nby the legislative body under the following formula: (i) sixty-six and\ntwo-thirds percent of such twenty-five percent of revenues collected\nshall be delivered to the tourism promotion agency which the county of\nNassau contracts with pursuant to the provisions of subdivision five of\nthis section and (ii) thirty-three and one-third percent of such\ntwenty-five percent of revenues shall be utilized by the county of\nNassau in support of cultural programs and activities relevant to the\ncontinuation and enhancement of the tourism industry in the following\nmanner: (A) twenty-one percent of such twenty-five pe
‹ 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.