Legislation

Search OpenLegislation Statutes
This entry was published on 2016-01-08
The selection dates indicate all change milestones for the entire volume, not just the location being viewed. Specifying a milestone date will retrieve the most recent version of the location before that date.
SECTION 1202-H*2
Hotel or motel taxes in the county of Oswego
Tax (TAX) CHAPTER 60, ARTICLE 29, PART 1, SUBPART A
* § 1202-h. Hotel or motel taxes in the county of Oswego. (1)
Notwithstanding any other provisions of law to the contrary, the county
of Oswego is hereby authorized and empowered to adopt and amend local
laws imposing in such county a tax, in addition to any other tax
authorized and imposed pursuant to this article, such as the legislature
has or would have the power and authority to impose upon persons
occupying tourist home, inn, hotel or motel rooms in such county. The
rates of such tax shall be four percent of the per diem rental rate for
each room provided, however, such tax shall not be applicable to a
permanent resident of such tourist home, inn, hotel or motel or to rooms
in such lodging facilities having less than six rentable units.

(2) Such taxes may be collected and administered by the county
treasurer or other fiscal officers of Oswego county by such means and in
such manner as other taxes which are now collected and administered by
such officers or as otherwise may be provided by such local law.

(3) Such local laws may provide that any taxes imposed shall be paid
by the person liable therefor to the owner of the tourist home, inn,
hotel or motel room occupied or to the person entitled to be paid the
rent or charge for the tourist home, inn, hotel or motel room occupied
for and on account of the county of Oswego imposing the taxes and that
such owner or person entitled to be paid the rent or charge shall be
liable for the collection and payment of the taxes; and that such owner
or person entitled to be paid the rent or charge shall have the same
right in respect to collecting the taxes from the person occupying the
tourist home, inn, hotel or motel room, or in respect to nonpayment of
the taxes by the person occupying the tourist home, inn, hotel or motel
room, as if the taxes were a part of the rent or charge and payable at
the same time as the rent or charge; provided, however, that the county
treasurer or other fiscal officers of the county , specified in such
local laws, shall be joined as a party in any action or proceeding
brought to collect the taxes by the owner or by the person entitled to
be paid the rent or charge.

(4) Such local laws may provide for the filing of returns and the
payment of the taxes on a monthly basis or on the basis of any longer or
shorter period of time.

(5) This section shall not authorize the imposition of such taxes upon
any of 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;

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.

(6) Any final determination of the amount of any taxes 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 the
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 taxes sought to be reviewed, with such interest
and penalties thereon as may be provided for by local laws or
regulations shall be first deposited and there is filed an undertaking,
issued by a surety company authorized to transmit 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 taxes 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 the taxes, interests 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.

(7) Where any taxes 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 taxes 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 taxes confirmed, the petitioner will
pay all costs and charges which may accrue in the prosecution of such
proceeding.

(8) Except in the case of a wilfully false or fraudulent return with
intent to evade the taxes, no assessment of additional taxes 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 taxes may be assessed at any time.

(9) Revenues resulting from the imposition of the tax authorized by
this section shall be paid into the treasury of the county of Oswego and
shall be credited to and deposited in a special tourism and convention
fund and the collections therefrom, excluding the cost of
administration, shall thereafter be allocated by the county legislature
of Oswego county only for tourism and convention development. The funds
so allocated shall be used for the purpose of promoting Oswego county,
its cities, towns and villages, in order to increase convention/trade
show and tourist business.

(10) 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.

* NB There are 2 § 1202-h's