Legislation
SECTION 1202-J*3
Hotel or motel taxes in Chautauqua county
Tax (TAX) CHAPTER 60, ARTICLE 29, PART 1, SUBPART A
** § 1202-j. Hotel or motel taxes in Chautauqua county. * (1)
Notwithstanding any other provision of law to the contrary, the county
of Chautauqua 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 hotel or motel rooms in such county. For the purposes of this
section, the term "hotel" or "motel" shall mean and include any
professionally managed real property providing lodging on an overnight
basis and shall include cottages, apartments, condominiums and those
facilities designated and commonly known as "bed and breakfast" and
"tourist" facilities.
The rates of such tax shall not exceed five percent of the per diem
rental rate for each room provided, however, that such tax shall not be
applicable to a permanent resident of such rooms in lodging facilities
having less than five rentable units. For the purposes of this section,
the term "permanent resident" shall mean a person occupying any room or
rooms in a hotel or motel for at least thirty consecutive days.
* NB Effective until November 30, 2025
* (1) Notwithstanding any other provision of law to the contrary, the
county of Chautauqua 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 hotel or motel rooms in such county. For the purposes
of this section, the term "hotel" or "motel" shall mean and include any
professionally managed real property providing lodging on an overnight
basis and shall include cottages, apartments, condominiums and those
facilities designated and commonly known as "bed and breakfast" and
"tourist" facilities.
The rates of such tax shall not exceed three percent of the per diem
rental rate for each room provided, however, that such tax shall not be
applicable to a permanent resident of such rooms in lodging facilities
having less than five rentable units. For the purposes of this section,
the term "permanent resident" shall mean a person occupying any room or
rooms in a hotel or motel for at least thirty consecutive days.
* NB Effective November 30, 2025
(2) Such tax may be collected and administered by the county treasurer
or other fiscal officers of Chautauqua 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 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 county of
Chautauqua imposing the tax 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 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 county treasurer or
other fiscal officers of the county 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.
(4) 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, the registration of all operators within the
terms of such local law and any other provisions deemed necessary by the
legislature of Chautauqua county for the implementation and enforcement
of such a tax provided such additional provisions are consistent with
the terms of this section.
(5) 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;
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 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 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 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 the state
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 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 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 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 may accrue in the prosecution of such
proceeding.
(8) 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.
* (9) All revenues resulting from the imposition of the tax under the
local laws shall be paid into the treasury of the county of Chautauqua
to benefit tourism, recreation, and related economic development. The
revenue derived from such tax, after deducting the amount provided for
administering such tax and such programs as so authorized by local law,
shall be allocated as follows:
a. Three-fifths of such revenues shall be credited to and deposited in
a special tourism and convention fund, thereafter to be allocated by the
county government of Chautauqua county through the county budget process
solely for the purposes of enhancing and promoting tourism, conventions,
trade shows, special events and other directly related and supporting
activities including, but not limited to, programs to improve the
aesthetic qualities of the county; to improve infrastructure related to
tourism, conventions and trade shows; to develop, operate and maintain
parks, recreational facilities and tourist attractions; and such other
programs as authorized by local law; provided, however, that at least
one-half of such amount shall be allocated for the official tourism
promotion agency of the county for marketing, advertising, and promoting
the county.
b. Any amount of revenues derived from such tax over three-fifths of
such revenues shall be credited to and deposited into a special lake
management and enhancement fund, thereafter to be allocated by the
county government of Chautauqua county through the county budget process
solely for the purposes of maintaining and enhancing the usability and
attractiveness of the lakes of Chautauqua county for residents and
visitors, including, but not limited to, environmentally responsible
control, treatment, and/or removal of invasive or nuisance submerged
aquatic vegetation; reduction of harmful algae blooms; shoreline
maintenance and cleanup; the enhancement of lakes for fishing, boating
and other recreational activities; reduction of watershed erosion,
sedimentation and nutrient loading; and such other programs as
authorized by local law consistent with such purposes; provided,
however, that at least one-half of such amount shall be allocated for
activities that control, treat, and/or remove invasive or nuisance
submerged aquatic vegetation, reduce harmful algae blooms, or provide
shoreline cleanup.
c. Such local laws shall provide that the county shall be authorized
to retain up to a maximum of ten percent of such revenue to defer the
necessary expenses of the county in administering such tax and such
programs.
d. The county may, in its discretion, as a condition of receiving
funding, require recipients of such funding to meet specified
performance requirements; meet maintenance-of-effort requirements;
provide matching contributions; comply with reasonable limitations on
fund balances; comply with appropriate accounting, performance, and
reporting requirements, including reporting of time and material costs,
GPS tracking data, equipment utilization information, and similar
information; cooperate and coordinate with the county and with other
organizations and entities receiving funding; and impose similar
requirements and restrictions on recipients of such funding.
* NB Effective until November 30, 2025
* (9) All revenues resulting from the imposition of the tax under the
local laws shall be paid into the treasury of the county of Chautauqua
and shall be credited to and deposited in a special tourism and
convention fund, thereafter to be allocated by the county legislature of
Chautauqua county through the county budget process for tourism and
convention development in such county. The revenue derived from such
tax, after deducting the amount provided for administering such tax as
so authorized by local law, shall be allocated only for the purposes of
enhancing and promoting Chautauqua county, its cities, towns and
villages through the promotion of tourism, conventions, trade shows,
special events and other directly related and supporting activities
including, but not limited to, programs to improve the aesthetic
qualities of the county; to enhance the environment; to improve
infrastructure related to tourism, conventions and trade shows; to
develop, operate and maintain parks, recreational facilities and tourist
attractions; and such other programs as authorized by local law. Such
local laws shall provide that the county shall be authorized to retain
up to a maximum of ten percent of such revenue to defer the necessary
expenses of the county in administering such tax.
* NB Effective November 30, 2025
(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 3 § 1202-j's
Notwithstanding any other provision of law to the contrary, the county
of Chautauqua 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 hotel or motel rooms in such county. For the purposes of this
section, the term "hotel" or "motel" shall mean and include any
professionally managed real property providing lodging on an overnight
basis and shall include cottages, apartments, condominiums and those
facilities designated and commonly known as "bed and breakfast" and
"tourist" facilities.
The rates of such tax shall not exceed five percent of the per diem
rental rate for each room provided, however, that such tax shall not be
applicable to a permanent resident of such rooms in lodging facilities
having less than five rentable units. For the purposes of this section,
the term "permanent resident" shall mean a person occupying any room or
rooms in a hotel or motel for at least thirty consecutive days.
* NB Effective until November 30, 2025
* (1) Notwithstanding any other provision of law to the contrary, the
county of Chautauqua 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 hotel or motel rooms in such county. For the purposes
of this section, the term "hotel" or "motel" shall mean and include any
professionally managed real property providing lodging on an overnight
basis and shall include cottages, apartments, condominiums and those
facilities designated and commonly known as "bed and breakfast" and
"tourist" facilities.
The rates of such tax shall not exceed three percent of the per diem
rental rate for each room provided, however, that such tax shall not be
applicable to a permanent resident of such rooms in lodging facilities
having less than five rentable units. For the purposes of this section,
the term "permanent resident" shall mean a person occupying any room or
rooms in a hotel or motel for at least thirty consecutive days.
* NB Effective November 30, 2025
(2) Such tax may be collected and administered by the county treasurer
or other fiscal officers of Chautauqua 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 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 county of
Chautauqua imposing the tax 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 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 county treasurer or
other fiscal officers of the county 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.
(4) 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, the registration of all operators within the
terms of such local law and any other provisions deemed necessary by the
legislature of Chautauqua county for the implementation and enforcement
of such a tax provided such additional provisions are consistent with
the terms of this section.
(5) 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;
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 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 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 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 the state
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 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 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 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 may accrue in the prosecution of such
proceeding.
(8) 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.
* (9) All revenues resulting from the imposition of the tax under the
local laws shall be paid into the treasury of the county of Chautauqua
to benefit tourism, recreation, and related economic development. The
revenue derived from such tax, after deducting the amount provided for
administering such tax and such programs as so authorized by local law,
shall be allocated as follows:
a. Three-fifths of such revenues shall be credited to and deposited in
a special tourism and convention fund, thereafter to be allocated by the
county government of Chautauqua county through the county budget process
solely for the purposes of enhancing and promoting tourism, conventions,
trade shows, special events and other directly related and supporting
activities including, but not limited to, programs to improve the
aesthetic qualities of the county; to improve infrastructure related to
tourism, conventions and trade shows; to develop, operate and maintain
parks, recreational facilities and tourist attractions; and such other
programs as authorized by local law; provided, however, that at least
one-half of such amount shall be allocated for the official tourism
promotion agency of the county for marketing, advertising, and promoting
the county.
b. Any amount of revenues derived from such tax over three-fifths of
such revenues shall be credited to and deposited into a special lake
management and enhancement fund, thereafter to be allocated by the
county government of Chautauqua county through the county budget process
solely for the purposes of maintaining and enhancing the usability and
attractiveness of the lakes of Chautauqua county for residents and
visitors, including, but not limited to, environmentally responsible
control, treatment, and/or removal of invasive or nuisance submerged
aquatic vegetation; reduction of harmful algae blooms; shoreline
maintenance and cleanup; the enhancement of lakes for fishing, boating
and other recreational activities; reduction of watershed erosion,
sedimentation and nutrient loading; and such other programs as
authorized by local law consistent with such purposes; provided,
however, that at least one-half of such amount shall be allocated for
activities that control, treat, and/or remove invasive or nuisance
submerged aquatic vegetation, reduce harmful algae blooms, or provide
shoreline cleanup.
c. Such local laws shall provide that the county shall be authorized
to retain up to a maximum of ten percent of such revenue to defer the
necessary expenses of the county in administering such tax and such
programs.
d. The county may, in its discretion, as a condition of receiving
funding, require recipients of such funding to meet specified
performance requirements; meet maintenance-of-effort requirements;
provide matching contributions; comply with reasonable limitations on
fund balances; comply with appropriate accounting, performance, and
reporting requirements, including reporting of time and material costs,
GPS tracking data, equipment utilization information, and similar
information; cooperate and coordinate with the county and with other
organizations and entities receiving funding; and impose similar
requirements and restrictions on recipients of such funding.
* NB Effective until November 30, 2025
* (9) All revenues resulting from the imposition of the tax under the
local laws shall be paid into the treasury of the county of Chautauqua
and shall be credited to and deposited in a special tourism and
convention fund, thereafter to be allocated by the county legislature of
Chautauqua county through the county budget process for tourism and
convention development in such county. The revenue derived from such
tax, after deducting the amount provided for administering such tax as
so authorized by local law, shall be allocated only for the purposes of
enhancing and promoting Chautauqua county, its cities, towns and
villages through the promotion of tourism, conventions, trade shows,
special events and other directly related and supporting activities
including, but not limited to, programs to improve the aesthetic
qualities of the county; to enhance the environment; to improve
infrastructure related to tourism, conventions and trade shows; to
develop, operate and maintain parks, recreational facilities and tourist
attractions; and such other programs as authorized by local law. Such
local laws shall provide that the county shall be authorized to retain
up to a maximum of ten percent of such revenue to defer the necessary
expenses of the county in administering such tax.
* NB Effective November 30, 2025
(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 3 § 1202-j's