N.Y.
Tax Law Section 1202-Q
Hotel and motel taxes in Nassau county
(1)
Notwithstanding any other provisions of law to the contrary, the county of Nassau 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 facility providing lodging on an overnight basis and shall include those facilities designated and commonly known as “bed and breakfast”, inns, cabins, cottages, campgrounds, tourist homes and convention centers. 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 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 thirty consecutive days.(2)
Such tax may be collected and administered by the county treasurer or other fiscal officers of Nassau 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 Nassau 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 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 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 law may provide for the filing of returns and the payment of the tax on a monthly basis or on the basis of any longer period of time.(5)
Such local law shall provide for the county of Nassau to enter into a contract with a tourism promotion agency to administer programs designed to develop, encourage, solicit and promote convention business and tourism within the county. The promotion of convention business and tourism shall include any service, function or activity, whether or not performed, sponsored or advertised by the tourism promotion agency with the intent to attract transient guests to the county.(6)
Such local law shall provide that all revenues resulting from the imposition of the tax payable hereunder shall be paid into the treasury of the county of Nassau and:(a)
twenty-five percent thereof shall be distributed as appropriated by the legislative body under the following formula:(i)
sixty-six and two-thirds percent of such twenty-five percent of revenues collected shall be delivered to the tourism promotion agency which the county of Nassau contracts with pursuant to the provisions of subdivision five of this section and (ii) thirty-three and one-third percent of such twenty-five percent of revenues shall be utilized by the county of Nassau in support of cultural programs and activities relevant to the continuation and enhancement of the tourism industry in the following manner: (A) twenty-one percent of such twenty-five percent of revenues shall be used for the care, maintenance, and interpretation for the general public of the historic structures, sites, and unique natural areas that are managed by the Nassau county department of parks and recreation. All sites and activities so funded shall be opened to tourists on a regular and predictable basis; (B) twelve and one-third percent of such twenty-five percent of revenues shall be used for ongoing operating or program support of non-profit museums and cultural organizations in Nassau county, subject to the final approval of the Nassau county board of supervisors or a Nassau county legislature. Schedules of availability of all historic and cultural activities and events funded from any part of these revenues shall be provided to the aforementioned tourism promotion agency which is contracted with by the county of Nassau so as to enhance tourism promotion and tourist visitation; and(b)
seventy-five percent thereof shall be distributed as appropriated by the legislative body under the following formula:(i)
twenty-five percent of such seventy-five percent of revenues shall be paid into the treasury of the county of Nassau and shall be dedicated to the fulfillment of the general obligations of such county and (ii) seventy-five percent of such seventy-five percent of revenues shall be utilized by the county of Nassau, acting through its county department of parks, recreation and museums, to improve and advance the marketability of cultural and historic attractions located throughout the county of Nassau. Provided, however, that two hundred fifty thousand dollars thereof a year shall be utilized to provide assistance to the historically restored village of Old Bethpage and existing museums in Nassau county for the expenses of new program development and new exhibit development, provided that assistance pursuant to this sentence shall be provided upon application by Old Bethpage Village or any such museum to the county department of parks, recreation and museums which shall make a determination thereon in consultation with the advisory board to the department of parks, recreation and museums pursuant to section four of a chapter of the law of two thousand six which amended this paragraph. Nothing in subparagraph (ii) of this paragraph shall be deemed to prohibit the provision of assistance based upon a joint application submitted by two or more museums, so long as at least one such museum is in the county of Nassau and such assistance is for a new shared exhibit or program located in such county. All monies paid into the treasury of the county of Nassau pursuant to subparagraph (ii) of this paragraph and remaining therein at the end of each county fiscal year shall continue to be utilized pursuant to this paragraph in the following county fiscal year.(7)
Such local law shall provide for the imposition of a hotel or motel tax for a period to expire on December thirty-first, two thousand twenty-five.(8)
This section shall not authorize the imposition of such tax upon any transaction, by or with any of the following in accordance with § 1230 (Exempt organizations)section twelve hundred thirty of this chapter:(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.(9)
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 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, 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.(10)
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.(11)
Except in the case of 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.(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. * NB There are 2 § 1202-q’s
Source:
Section 1202-Q — Hotel and motel taxes in Nassau county, https://www.nysenate.gov/legislation/laws/TAX/1202-Q (updated Aug. 4, 2023; accessed May 11, 2024).
