Legislation
SECTION 1202-DD-2
Hotel or motel taxes in the town of Fishkill and in the village of Fishkill
Tax (TAX) CHAPTER 60, ARTICLE 29, PART 1, SUBPART A
* § 1202-dd-2. Hotel or motel taxes in the town of Fishkill and in the
village of Fishkill. (1) Notwithstanding any other provisions of law to
the contrary, the following municipalities are hereby authorized and
empowered to adopt and amend local laws imposing a tax on persons
occupying rooms in hotels or motels in such town or village, as the
legislature has or would have the power and authority to impose, in
addition to any other tax authorized and imposed pursuant to this
article:
a. the town of Fishkill, Dutchess county, in those portions of such
town not located within the village of Fishkill; and
b. the village of Fishkill situate in the town of Fishkill.
(2) For the purposes of this section, the term "hotel" shall mean a
building or portion of it which is regularly used and kept open as such
for the lodging of guests. The term "hotel" includes an apartment hotel,
a motel or a boarding house, whether or not meals are served.
(3) The rate of such tax shall not exceed two and one-half percent of
the per diem rental rate for each room whether such room is rented on a
daily or longer basis.
(4) Such tax may be collected and administered by the commissioner of
finance or other fiscal officer of the town of Fishkill or of the
village of Fishkill, as the case may be, by such means and in such
manner as other taxes which are now collected and administered by such
officers in accordance with the town or village charter or as otherwise
may be provided by such local law.
(5) Such local laws may provide that any tax imposed shall be paid by
the person liable therefor to the owner of the hotel or motel room
occupied or to the person entitled to be paid the rent or charge for the
hotel or motel room occupied for and on account of the town of Fishkill
or of the village of Fishkill, and that such owner or person entitled to
be paid the rent or charge shall be liable for the collection and
payment of the tax; and that such owner or person entitled to be paid
the rent or charge shall have the same right in respect to collecting
the tax from the person occupying the hotel or motel room, or in respect
to nonpayment of the tax by the person occupying the hotel or motel
room, as if the tax were a part of the rent or charge and payable at the
same time as the rent or charge; provided, however, that the
commissioner of finance or other fiscal officers of such town or
village, specified in such local law, shall be joined as a party in any
action or proceeding brought to collect the tax by the owner or by the
person entitled to be paid the rent or charge.
(6) Such local laws may provide for the filing of returns and the
payment of the tax on a monthly basis or on the basis of any longer or
shorter period of time.
(7) This section shall not authorize the imposition of such tax upon
the following:
a. The state of New York or any public corporation, including a public
corporation created pursuant to agreement or compact with another state
or the dominion of Canada, improvement district or other political
subdivision of the state;
b. The United States of America, insofar as it is immune from
taxation; and
c. Any corporation or association or trust or community chest, fund or
foundation organized and operated exclusively for religious, charitable
or educational purposes or for the prevention of cruelty to children or
animals, and no part of the net earnings of which inures to the benefit
of any private shareholder or individual and no substantial part of the
activities of which is carrying on propaganda, or otherwise attempting
to influence legislation; provided, however, that nothing in this
paragraph shall include an organization operated for the primary purpose
of carrying on a trade or business for profit, whether or not all of its
profits are payable to one or more organizations described in this
paragraph.
(8) Any final determination of the amount of any tax payable hereunder
shall be reviewable for error, illegality or unconstitutionality or any
other reason whatsoever by a proceeding under article seventy-eight of
the civil practice law and rules if application therefor is made to the
supreme court within thirty days after giving of the notice of such
final determination, provided, however, that any such proceeding under
article seventy-eight of the civil practice law and rules shall not be
instituted unless:
a. The amount of any tax sought to be reviewed, with such interest and
penalties thereon as may be provided for by local law or regulation
shall be first deposited and there is filed an undertaking, issued by a
surety company authorized to transact business in this state and
approved by the superintendent of financial services of this state as to
solvency and responsibility, in such amount as a justice of the supreme
court shall approve to the effect that if such proceeding be dismissed
or the tax confirmed the petitioner will pay all costs and charges which
may accrue in the prosecution of such proceeding; or
b. At the option of the petitioner such undertaking may be in a sum
sufficient to cover taxes, interest and penalties stated in such
determination plus the costs and charges which may accrue against it in
the prosecution of the proceeding, in which event the petitioner shall
not be required to pay such taxes, interest or penalties as a condition
precedent to the application.
(9) Where any tax imposed hereunder shall have been erroneously,
illegally or unconstitutionally collected and application for the refund
thereof duly made to the proper fiscal officer or officers, and such
officer or officers shall have made a determination denying such refund,
such determination shall be reviewable by a proceeding under article
seventy-eight of the civil practice law and rules, provided, however,
that such proceeding is instituted within thirty days after the giving
of the notice of such denial, that a final determination of tax due was
not previously made, and that an undertaking is filed with the proper
fiscal officer or officers in such amount and with such sureties as a
justice of the supreme court shall approve to the effect that if such
proceeding be dismissed or the tax confirmed, the petitioner will pay
all costs and charges which accrue in the prosecution of such
proceeding.
(10) Except in the case of a willfully false or fraudulent return with
intent to evade the tax, no assessment of additional tax shall be made
after the expiration of more than three years from the date of the
filing of a return, provided, however, that where no return has been
filed as provided by law the tax may be assessed at any time.
(11) Revenues resulting from the imposition of tax authorized by this
section shall be paid into the treasury of the town of Fishkill or of
the village of Fishkill, and shall be credited to and deposited in the
general fund of such town or village; and may thereafter be allocated at
the discretion of the board of legislators of the town of Fishkill or of
the village of Fishkill for any town or village purpose.
(12) If any provision of this section or the application thereof to
any person or circumstance shall be held invalid, the remainder of this
section and the application of such provision to other persons or
circumstances shall not be affected thereby.
(13) Each enactment of such a local law may provide for the imposition
of a hotel or motel tax for a period of time no longer than three years
from the date of its enactment. Nothing in this section shall prohibit
the adoption and enactment of local laws, pursuant to the provisions of
this section, upon the expiration of any other local law adopted
pursuant to this section.
* NB Repealed December 31, 2027
village of Fishkill. (1) Notwithstanding any other provisions of law to
the contrary, the following municipalities are hereby authorized and
empowered to adopt and amend local laws imposing a tax on persons
occupying rooms in hotels or motels in such town or village, as the
legislature has or would have the power and authority to impose, in
addition to any other tax authorized and imposed pursuant to this
article:
a. the town of Fishkill, Dutchess county, in those portions of such
town not located within the village of Fishkill; and
b. the village of Fishkill situate in the town of Fishkill.
(2) For the purposes of this section, the term "hotel" shall mean a
building or portion of it which is regularly used and kept open as such
for the lodging of guests. The term "hotel" includes an apartment hotel,
a motel or a boarding house, whether or not meals are served.
(3) The rate of such tax shall not exceed two and one-half percent of
the per diem rental rate for each room whether such room is rented on a
daily or longer basis.
(4) Such tax may be collected and administered by the commissioner of
finance or other fiscal officer of the town of Fishkill or of the
village of Fishkill, as the case may be, by such means and in such
manner as other taxes which are now collected and administered by such
officers in accordance with the town or village charter or as otherwise
may be provided by such local law.
(5) Such local laws may provide that any tax imposed shall be paid by
the person liable therefor to the owner of the hotel or motel room
occupied or to the person entitled to be paid the rent or charge for the
hotel or motel room occupied for and on account of the town of Fishkill
or of the village of Fishkill, and that such owner or person entitled to
be paid the rent or charge shall be liable for the collection and
payment of the tax; and that such owner or person entitled to be paid
the rent or charge shall have the same right in respect to collecting
the tax from the person occupying the hotel or motel room, or in respect
to nonpayment of the tax by the person occupying the hotel or motel
room, as if the tax were a part of the rent or charge and payable at the
same time as the rent or charge; provided, however, that the
commissioner of finance or other fiscal officers of such town or
village, specified in such local law, shall be joined as a party in any
action or proceeding brought to collect the tax by the owner or by the
person entitled to be paid the rent or charge.
(6) Such local laws may provide for the filing of returns and the
payment of the tax on a monthly basis or on the basis of any longer or
shorter period of time.
(7) This section shall not authorize the imposition of such tax upon
the following:
a. The state of New York or any public corporation, including a public
corporation created pursuant to agreement or compact with another state
or the dominion of Canada, improvement district or other political
subdivision of the state;
b. The United States of America, insofar as it is immune from
taxation; and
c. Any corporation or association or trust or community chest, fund or
foundation organized and operated exclusively for religious, charitable
or educational purposes or for the prevention of cruelty to children or
animals, and no part of the net earnings of which inures to the benefit
of any private shareholder or individual and no substantial part of the
activities of which is carrying on propaganda, or otherwise attempting
to influence legislation; provided, however, that nothing in this
paragraph shall include an organization operated for the primary purpose
of carrying on a trade or business for profit, whether or not all of its
profits are payable to one or more organizations described in this
paragraph.
(8) Any final determination of the amount of any tax payable hereunder
shall be reviewable for error, illegality or unconstitutionality or any
other reason whatsoever by a proceeding under article seventy-eight of
the civil practice law and rules if application therefor is made to the
supreme court within thirty days after giving of the notice of such
final determination, provided, however, that any such proceeding under
article seventy-eight of the civil practice law and rules shall not be
instituted unless:
a. The amount of any tax sought to be reviewed, with such interest and
penalties thereon as may be provided for by local law or regulation
shall be first deposited and there is filed an undertaking, issued by a
surety company authorized to transact business in this state and
approved by the superintendent of financial services of this state as to
solvency and responsibility, in such amount as a justice of the supreme
court shall approve to the effect that if such proceeding be dismissed
or the tax confirmed the petitioner will pay all costs and charges which
may accrue in the prosecution of such proceeding; or
b. At the option of the petitioner such undertaking may be in a sum
sufficient to cover taxes, interest and penalties stated in such
determination plus the costs and charges which may accrue against it in
the prosecution of the proceeding, in which event the petitioner shall
not be required to pay such taxes, interest or penalties as a condition
precedent to the application.
(9) Where any tax imposed hereunder shall have been erroneously,
illegally or unconstitutionally collected and application for the refund
thereof duly made to the proper fiscal officer or officers, and such
officer or officers shall have made a determination denying such refund,
such determination shall be reviewable by a proceeding under article
seventy-eight of the civil practice law and rules, provided, however,
that such proceeding is instituted within thirty days after the giving
of the notice of such denial, that a final determination of tax due was
not previously made, and that an undertaking is filed with the proper
fiscal officer or officers in such amount and with such sureties as a
justice of the supreme court shall approve to the effect that if such
proceeding be dismissed or the tax confirmed, the petitioner will pay
all costs and charges which accrue in the prosecution of such
proceeding.
(10) Except in the case of a willfully false or fraudulent return with
intent to evade the tax, no assessment of additional tax shall be made
after the expiration of more than three years from the date of the
filing of a return, provided, however, that where no return has been
filed as provided by law the tax may be assessed at any time.
(11) Revenues resulting from the imposition of tax authorized by this
section shall be paid into the treasury of the town of Fishkill or of
the village of Fishkill, and shall be credited to and deposited in the
general fund of such town or village; and may thereafter be allocated at
the discretion of the board of legislators of the town of Fishkill or of
the village of Fishkill for any town or village purpose.
(12) If any provision of this section or the application thereof to
any person or circumstance shall be held invalid, the remainder of this
section and the application of such provision to other persons or
circumstances shall not be affected thereby.
(13) Each enactment of such a local law may provide for the imposition
of a hotel or motel tax for a period of time no longer than three years
from the date of its enactment. Nothing in this section shall prohibit
the adoption and enactment of local laws, pursuant to the provisions of
this section, upon the expiration of any other local law adopted
pursuant to this section.
* NB Repealed December 31, 2027