Legislation

* § 1202-ll. Hotel, motel or beach club taxes in the village of
Atlantic Beach. (1) Notwithstanding any other provisions of law to the
contrary, the village of Atlantic Beach, in the county of Nassau, is
hereby authorized and empowered to adopt and amend local laws imposing
in such village 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,
motel rooms or beach clubs in such village. For the purposes of this
section, the term "hotel" or "motel" shall mean and include any facility
consisting of rentable units and providing lodging on an overnight basis
and shall include those facilities designated and commonly known as "bed
and breakfast" and "tourist" facilities. The term "beach club" shall
mean a facility formed, organized or operated by any person, firm or
corporation, located on or contiguous to an ocean beach, permitting
sunbathing, swimming and other allied recreation activities, including
such uses operated by a hotel, cooperative complex or other entity. The
rates of such tax shall not exceed three percent of the per diem rental
rate for each room or beach club facility, provided however, that such
tax shall not be applicable to a permanent resident of a hotel or motel.
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 ninety consecutive days.

(2) Such tax may be collected and administered by the chief fiscal
officer of the village of Atlantic Beach by such means and in such
manner as other taxes which are now collected and administered by such
officer 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, motel room or
beach club occupied or to the person entitled to be paid the rent or
charge for the hotel, motel room or beach club occupied for and on
account of the village of Atlantic Beach 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 the tax from the person occupying the hotel, motel
room or beach club, or in respect to nonpayment of the tax by the person
occupying the hotel, motel room or beach club, 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 chief fiscal officer of the 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.

(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.

(5) This section shall not authorize the imposition of such tax upon
any transaction, by or with any of the following in accordance with
section twelve hundred thirty of this article:

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; or

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 under
this section 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 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 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 pursuant to this section 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 wilfully 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 village of Atlantic
Beach and shall be credited to and deposited in the general fund of the
village. Such revenues may be used for any lawful purpose.

(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 8 § 1202-ll's

* NB Repealed December 31, 2029