* § 1202-z-4. Occupancy tax in the town of Putnam Valley. (1)\nNotwithstanding any other provision of law to the contrary, the town of\nPutnam Valley, in the county of Putnam, is hereby authorized and\nempowered to adopt and amend local laws imposing in such town 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 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. The rate\nof such tax shall not exceed two percent of the per diem rental rate for\neach room whether such room is rented on a daily or longer basis.\n (2) Such taxes may be collected and administered by the chief fiscal\nofficer of the town of Putnam Valley 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\ntourist home, inn, club, hotel, motel or other similar place of public\naccommodation occupied or to the person entitled to be paid the rent or\ncharge for the room for hire in the tourist home, inn, club, hotel,\nmotel or other similar place of public accommodation occupied for and on\naccount of the town of Putnam Valley imposing the tax and that such\nowner or person entitled to be paid the rent or charge shall be liable\nfor the collection and payment of the tax; and that such owner or person\nentitled to be paid the rent or charge shall have the same right in\nrespect to collecting the tax from the person occupying the room for\nhire in the tourist home, inn, club, hotel, motel or other similar place\nof public accommodation, or in respect to nonpayment of the tax by the\nperson occupying the room for hire in the tourist home, inn, club,\nhotel, motel or similar place of public accommodation, as if the taxes\nwere a part of the rent or charge and payable at the same time as the\nrent or charge; provided, however, that the chief fiscal officer of the\ntown of Putnam Valley, specified in such local laws, shall be joined as\na party in any action or proceeding brought to collect the tax by the\nowner or by the person entitled to be paid the rent 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\nsect
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