N.Y. Tax Law Section 1202-J*3
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

Source: Section 1202-J*3 — Hotel or motel taxes in Chautauqua county, https://www.nysenate.gov/legislation/laws/TAX/1202-J*3 (updated Dec. 8, 2023; accessed Oct. 26, 2024).

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N.Y. Tax Law Section 1202-J*3 Hotel or motel taxes in Chautauqua county

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N.Y. Tax Law Section 1202-J*3
Hotel or motel taxes in Chautauqua county