[HISTORY: Adopted by the Common Council of the City of Ithaca 2-24-2021 by L.L. No. 2021-05. Amendments noted where applicable.]
When used in this chapter, the following terms shall mean:
The Controller of the City of Ithaca or such other person
as may be designated by the Mayor to administer and collect the tax
provided for herein.
The date on which the Secretary of State files this chapter.
Any occupant of any room or rooms in a hotel whose rent is
paid from public assistance from the County of Tompkins shall be deemed
an "exempt occupant" with respect to the period of such occupancy,
regardless of the length thereof.
A facility or portion thereof, which is regularly used and
kept open as such for the lodging of guests. For the purposes of this
chapter, the term "hotel" 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" and "tourist" facilities,
and shall include but not be limited to hotels, motels, tourist homes,
motel courts, bed-and-breakfast establishments, short-term rentals,
vacation rentals, clubs or similar facilities, whether or not meals
are served to guests or residents thereof "hotel" or "motel."
The use or possession or the right to the use or possession
of any room in a hotel.
A person who, for a consideration, uses, possesses or has
the right to use or possess any room in a hotel under any lease, concession,
permit, right of access, license to use or other agreement or otherwise.
Any person operating a hotel in the City of Ithaca, including,
but not limited to, an owner or proprietor of such premises, lessee,
sublessee, mortgagee in possession, licensee or any other person otherwise
operating such hotel.
Any occupant of any room or rooms in a hotel for at least
30 consecutive days shall be considered a "permanent resident" with
regard to the period of such occupancy.
An individual, partnership, society, association, joint-stock
company, corporation, estate, receiver, trustee, assignee, referee
and any other person acting in a fiduciary or representative capacity,
whether appointed by a court or otherwise, and any combination of
the foregoing.
The Police Chief of the City of Ithaca or his/her successor
in office.
The consideration received for occupancy valued in money,
whether received in money or otherwise, for the occupancy of a room
in a hotel for any period of time.
Any return filed or required to be filed as herein provided.
Any room or rooms or suite of rooms with sleeping accommodations,
whether or not such accommodations are used, of any kind in any part
or portion of a hotel which is available for or let out for any purpose.
On and after April 1, 2021, there is hereby imposed and there
shall be paid a tax of 5% upon the per diem retail rental rate for
every occupancy of a room or rooms in a hotel in this City, except
that the tax shall not be imposed upon a permanent resident or an
exempt occupant.
The tax imposed by this chapter shall be paid upon any occupancy
on and after April 1, 2021, although such occupancy is pursuant to
a prior contract, lease or other arrangement. However, for any occupancy
taking place on or after April 1, 2021, where rent for such occupancy
has been pre-paid through a third party room remarketer or pre-paid
in full to the hotel and where such rent is paid prior to the effective
date, and for which the hotel has no other direct financial transaction
with the occupant, that occupancy shall not be subject to the tax.
Where rent is paid on a weekly, monthly or other term basis, the rent
shall be subject to the tax imposed by this chapter to the extent
that it covers any period on and after the April 1, 2021.
Except as otherwise provided in this section, any use or occupancy
by any of the following shall not be subject to the tax imposed by
this chapter:
A.
The State of New York, or any of its agencies or instrumentalities,
public corporations (including a public corporation created pursuant
to agreement or compact with another state or Canada), improvement
districts or political subdivisions of the state;
B.
The United States of America, or any of its agencies and instrumentalities,
insofar as it is immune from taxation;
C.
Any corporation, association, trust or community chest, fund or foundation,
organized and operated exclusively for religious, charitable or education
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
subsection 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 subsection.
[Amended 4-27-2022 by L.L. No. 2022-01]
The tax imposed by this chapter shall apply only within the
territorial limits of the City of Ithaca.
A.
Within 10 days after the effective date of this chapter or, in the
case of operators commencing business after such effective date, within
three days after such commencement or opening, every operator shall
file with the Controller a certificate of registration in a form prescribed
by the Controller.
B.
The Controller shall, within five days after such registration, issue
without charge to each operator a certificate of authority empowering
such operator to collect the tax from the occupant and a duplicate
thereof for each additional hotel of such operator. Each certificate
or duplicate shall state the hotel to which it is applicable. Such
certificate of authority shall be prominently displayed by the operator
in such manner that it may be seen and come to the notice of all occupants
and persons seeking occupancy. Such certificate shall be nonassignable
and nontransferable and shall be surrendered immediately to the Controller
upon the cessation of business at the hotel named or upon its sale
or transfer.
A.
The tax imposed by this chapter shall be administered and collected
by the Controller or such other City employee as he/she may designate
by such means and in such manner as are other taxes which are now
collected and administered or as otherwise are provided by this chapter.
B.
The tax to be collected shall be stated and charged separately from
the rent and shown separately on any record thereof, at the time when
the occupancy is arranged or contracted for and charged for, and upon
every evidence of occupancy or any bill or statement of charges made
for said occupancy issued or delivered by the operator, and the tax
shall be paid by the occupant to the operator as trustee for and on
account of the City, and the operator shall be liable for the collection
thereof and for the tax. The operator and any officer of any corporate
operator shall be personally liable for the tax collected or required
to be collected under this chapter, and the operator shall have the
same right in respect to collecting the tax from the occupant, or
in respect to nonpayment of the tax by the occupant, as if the tax
were part of the rent for the occupancy payable at the time such tax
shall become due and owing, including all rights of eviction, dispossession,
repossession and enforcement of any innkeeper's lien that he/she may
have in the event of nonpayment of rent by the occupant; provided,
however, that the Controller or employees or agents duly designated
by him/her shall be joined as a party in any action or proceeding
brought by the operator to collect or enforce collection of the tax.
C.
The Controller may, wherever he/she deems it necessary for the proper
enforcement of this chapter, provide by regulation that the occupant
shall file returns and pay directly to the Controller the tax imposed
at such times as returns are required to be filed and as payments
are required to be made by the operator.
D.
Except as to and where the occupant has paid rent in full prior to
the effective date, the tax imposed by this chapter shall be paid
upon any occupancy on and after April 1, 2021, although such occupancy
is had pursuant to a contract, lease or other arrangement made prior
to such date. Where rent is paid or charged or billed or falls due
on either a weekly, monthly or other term basis, the rent so paid,
charged, billed or falling due shall be subject to the tax herein
imposed to the extent that it covers any portion of the period on
and after April 1, 2021. Where any tax has been paid hereunder upon
any rent which has been ascertained to be worthless, the Controller
may, by regulation, provide for credit and/or refund of the amount
of such tax upon application therefore as provided in this chapter.
E.
For the purpose of the proper administration of this chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all rents are subject to tax until the contrary is established, and the burden of proving that a rent for occupancy is not taxable hereunder shall be upon the operator or occupant. Where an occupant claims exemption from the tax under the provisions of § 105-4C of this chapter, the rent shall be deemed taxable hereunder unless the operator shall receive from the occupant claiming such exemption a copy of a New York State sales tax exemption certificate.
Every operator shall keep records of every occupancy and of
all rent paid, charged or due thereon and of the tax payable thereon,
in such form as the Controller may by regulation require. Such records
shall be available for inspection and examination at any time upon
demand by the Controller or his/her duly authorized agent or employee
and shall be preserved for a period of three years, except that the
Controller may consent to their destruction within that period or
may require that they be kept longer.
A.
Every operator shall file with the Controller a return of occupancy
and of rents and of the taxes payable thereon for the three-month
periods ending the last day of February (for December, January and
February), May (for March, April, and May), August (for June, July
and August), and November (for September, October and November on
and after April 1, 2021. Such returns shall be filed within 20 days
from the expiration of the period covered thereby. The Controller
may permit or require returns to be made by other periods and upon
such dates as he/she may specify. If the Controller deems it necessary
in order to ensure the payment of the tax imposed by this chapter,
he/she may require returns to be made for shorter periods than those
prescribed pursuant to the foregoing provisions of this section and
upon such dates as he/she may specify.
B.
The forms of return shall be prescribed by the Controller and shall
contain such information as he/she may deem necessary for the proper
administration of this chapter. The Controller may require amended
returns to be filed within 20 days after notice and to contain the
information specified in the notice.
C.
If a return required by this chapter is not filed or if a return
is incorrectly filed or is insufficient on its face, the Controller
shall take such steps as he/she deems necessary to enforce the filing
of such return or of a corrected return.
At the time of filing a return of occupancy and of rents, each
operator shall pay to the Controller the taxes imposed by this chapter
upon the rents required to be included in such return, as well as
all other moneys collected by the operator acting or purporting to
act under the provisions of this chapter; even though it may be later
judicially determined that the tax collected is invalidly required
to be filed, it shall be due from the operator and payable to the
Controller on the date prescribed herein for the filing of the return
for such period, without regard to whether a return is filed or whether
the return which is filed correctly shows the amount of rents and
taxes due thereon. Where the Controller in his/her discretion deems
it necessary to protect revenues to be obtained under this chapter,
he/she may require any operator required to collect the tax imposed
by this chapter to file with him/her a bond, issued by a surety company
authorized to transact business in this state and approved by the
Superintendent of Insurance of this state as to solvency and responsibility,
in such amount as the Controller may find to secure the payment of
any tax and/or penalties and interest due or which may become due
from such operator. In the event that the Controller determines that
an operator is to file such bonds, he/she shall give notice to such
operator to that effect, specifying the amount of the bond required.
The operator shall file such bond within five days after the giving
of such notice unless, within such five days, the operator shall request,
in writing, a hearing before the Controller at which the necessity,
propriety and amount of the bond shall be determined by the Controller.
Such determination shall be final and shall be complied with within
15 days after the giving of notices thereof. In lieu of such bond,
securities approved by the Controller or cash in such amount as he/she
may prescribe may be deposited with him/her, which shall be kept in
the custody of the Controller, who may at any time, without notice
of the depositor, apply them to any tax and/or interest or penalties
due, and for that purpose the securities may be sold by him/her at
public or private sale without notice to the depositor thereof.
If a return required by local law is not filed or if a return,
when filed is incorrect or insufficient, the amount of tax due shall
be determined by the Controller from such information as may be obtainable,
and, if necessary, the tax may be estimated on the basis of external
indices, such as number of rooms, locations, scale of rents, comparable
rents, type of accommodations and service, number of employees and/or
other factors. Notice of such determination shall be given to the
person liable for the collection and/or payment of the tax. Such determination
shall finally and irrevocably fix the tax unless the person against
whom it is assessed, within 30 days after giving notice of such determination,
shall apply to the Controller for a hearing or unless the Controller
on his/her own motion shall redetermine the same. After such hearing,
the Controller shall give notice of his/her determination to the person
against whom the tax is assessed. The determination of the Controller
shall be reviewable for error, illegality, unconstitutionality or
any other recognizable basis whatsoever by proceeding under Article
78 of the Civil Practice Law and Rules if application therefor is
made to the Supreme Court within 30 days after the giving of the notice
of such determination. A proceeding under Article 78 of the Civil
Practice Law and Rules shall not be instituted unless the amount of
any tax sought to be reviewed, with penalties and interest thereon,
if any, shall be first deposited with the Controller and there shall
be filed with the Controller an undertaking, issued by a surety company
authorized to transact business in this state and approved by the
Superintendent of Insurance 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 proceedings be dismissed or the tax confirmed,
the petitioner will pay all costs and charges which may accrue, including
reasonable counsel fees, in the prosecution of the proceeding, or,
at the option of the applicant, such undertaking filed with the Controller
may be in a sum sufficient to cover the taxes, penalties and interest
thereon stated in such determination plus the costs and charges, including
reasonable counsel fees, which may accrue against it in the prosecution
of the proceedings, in which event the applicant shall not be required
to deposit such taxes, penalties and interest as a condition precedent
to the application.
A.
All revenue resulting from the imposition of the tax under this chapter
shall be paid into the treasury of the City and shall be credited
to and deposited in a special fund/account within the general fund
of the City to be known as the hotel-motel tax receipts fund. Such
account/fund shall consist of revenues derived by the City from the
hotel and motel tax imposed and collected in accordance with § 1202-gg
of the tax law and this local law (the "special tax receipts"). The
City shall be authorized to retain the necessary revenue, in an amount
not to exceed four percent of the total revenue, to defer the expense
of the City in administering such tax and the balance of such revenues
shall be allocated to the construction, promotion, maintenance, capital
improvements, and operations of a conference center in the City of
Ithaca and other directly related and supporting activities, including
all financial costs and obligations incurred by the City related to
the creation and operation of such conference center.
B.
Provided that the City has determined to undertake one or more projects
secured by or payable from such special fund/account (the "special
fund/account projects"), the City shall provide that as of each fiscal
year the Mayor or his/her designee shall provide to the chief fiscal
officer of the City an annual schedule on a monthly basis of amounts
which could potentially be payable from such fund for the required
purposes of such special fund/account projects. The chief fiscal officer
of the City shall take such steps as necessary to assure that the
City maintain in the hotel-motel tax receipts fund from the special
tax receipts therein an amount sufficient to provide for the payment
of the scheduled amounts potentially payable from such special fund/account
with respect to such special fund/account projects and not otherwise
provided for in each of the current month and the five succeeding
months. The aforementioned schedule of potential amounts payable may
be supplemented by the Mayor or his/her designee as determined to
be necessary or prudent.
C.
Any amounts required to be paid hereunder from the special fund/account
with respect to the special fund/account projects shall be processed
and paid in such manner as the Controller shall direct. Notwithstanding
any provision of this local law amounts representing the special tax
receipts shall be subject to the same budgeting and appropriation
requirements as other funds and accounts of the City.
A.
In the manner provided in this section, the Controller shall refund
or credit, without interest, any tax penalty or interest erroneously,
illegally or unconstitutionally collected or paid if application to
the Controller for such refund shall be made within one year from
the payment thereof. Whenever a refund is made by the Controller,
he/she shall state his/her reason therefor in writing. Such application
may be made by the occupant, operator or other person who has actually
paid the tax. Such application may also be made by an operator who
has collected and paid over such tax to the Controller, provided that
the application is made within one year of the payment by the occupant
to the operator, but no actual refund of moneys shall be made to such
operator until he/she shall establish to the satisfaction of the Controller,
under such regulations as the Controller may prescribe, that he/she
has repaid to the occupant the amount for which the application for
refund is made. The Controller may, in lieu of any refund required
to be made, allow credit therefor on payments due or to become due
from the applicant.
B.
An application for a refund or credit made as herein provided shall
be deemed an application for a revision of any tax, penalty or interest
complained of, and the Controller may receive evidence with respect
thereto. After making his/her determination, the Controller shall
give notice thereof to the applicant, who shall be entitled to review
such determination by a proceeding pursuant to Article 78 of the Civil
Practice Law and Rules, provided that such proceeding is instituted
within 30 days after the giving of the notice of such determination,
and provided that a final determination of tax due was not previously
made. Such a proceeding shall not be instituted unless an undertaking
is filed with the Controller in such amount and with such sureties
as a Justice of the Supreme Court shall approve to the effect that,
if such proceedings be dismissed or the tax confirmed, the petitioner
will pay costs and charges which may accrue in the prosecution of
such proceeding.
C.
A person shall not be entitled to a revision, refund or credit under this section of a tax, interest or penalty which had been determined to be due pursuant to the provisions of § 105-11 of this chapter where he/she has had a hearing or an opportunity for a hearing, as provided in said section, or has failed to avail himself of the remedies therein provided. No refund or credit shall be made of a tax, interest or penalty paid after a determination by the Controller made pursuant to § 105-11 of this chapter unless it be found that such determination was erroneous, illegal or unconstitutional or otherwise improper by the Controller after a hearing or on his/her own motion or in a proceeding under Article 78 of the Civil Practice Law and Rules, pursuant to the provisions of said section, in which event refund or credit without interest shall be made of the tax, interest or penalty found to have been overpaid.
In cases where the occupant or operator has applied for a refund
and has instituted a proceeding under Article 78 of the Civil Practice
Law and Rules to review a determination adverse to him/her on his/her
application for refund, the Controller shall have the option of crediting
future tax payments to meet the cost of any settlements or judgments
or, at his/her option, may, in the first instance, set up appropriate
reserves to meet any decision adverse to the City.
The remedies provided by §§ 105-11 and 105-13 of this chapter shall be the exclusive remedies available to any person for the review of tax liability imposed by this chapter, and no determination or proposed determination of tax or determination on any application for refund shall be enjoined or reviewed by an action for declaratory judgment, an action for money had and received or by any action or proceeding other than a proceeding in a nature of a certiorari proceeding under Article 78 of the Civil Practice Law and Rules; provided, however, that a taxpayer may proceed by declaratory judgment if he/she institutes suit within 30 days after a deficiency assessment is made and pays the amount of the deficiency assessment to the Controller prior to the institution of such suit and posts a bond for costs as provided in § 105-11 of this chapter.
A.
Whenever any operator or any officer of a corporate operator or any
occupant or other person shall fail to collect and pay over any tax
and/or to pay any tax, penalty or interest imposed by this chapter
as herein provided, the City Attorney shall, upon the request of the
Controller, bring or cause to be brought an action to enforce the
payment of the same on behalf of the City of Ithaca in any court of
the State of New York or of any other state or of the United States.
If, however, the Controller in his/her discretion believes that any
such operator, officer, occupant or other person is about to cease
business, leave the state or remove or dissipate the assets out of
which the tax or penalties might be satisfied, and that any such tax
or penalty will not be paid when due, he/she may declare such tax
or penalty to be immediately due and payable and may issue a warrant
immediately.
B.
As an additional or alternate remedy, the Controller may, in the
preparation of the next assessment roll, assess the amount of such
tax or penalty upon the property occupied by business giving rise
to such tax or penalty, and this amount shall be levied, collected
and enforced in the same manner as taxes upon said property for City
purposes are levied collected, and enforced.
C.
Whenever an operator shall make a sale, transfer or assignment in
bulk of any part of the whole of his/her hotel or its assets or his/her
lease, license or other agreement or right to possess or operate such
facility or of the equipment, furnishings, fixtures, supplies or stock
of merchandise or the said premises or lease, license or other agreement
or right to possess or operate such hotel and the equipment, furnishings,
fixtures, supplies and stock or merchandise pertaining to the conduct
or operation of said hotel otherwise than in the ordinary and regular
prosecution of business, the purchaser, transferee or assignee shall,
at least 10 days before taking possession of the subject of said sale,
transfer or assignment or paying therefor, notify the Controller by
registered mail of the proposed sale and of the price, terms and conditions
thereof, whether or not the seller, transferor or assignor has represented
to or informed the purchaser, transferee or assignee that it owes
any tax pursuant to this chapter and whether or not the purchaser,
transferee or assignee has knowledge that such taxes are owing and
whether any such taxes are in fact owing.
D.
Whenever the purchaser, transferee or assignee shall fail to give
notice to the Controller as required by the preceding subsection or
whenever the Controller shall inform the purchaser, transferee or
assignee that a possible claim for such tax or taxes exists, any sums
of money, property or chose in action, or other consideration, which
the purchaser, transferee or assignee is required to transfer over,
the seller, transferor or assignor shall be subject to a first priority
right and lien for any such taxes theretofore or thereafter determined
to be due from the seller, transferor or assignor to the City, and
the purchaser, transferee or assignee is forbidden to transfer to
the seller, transferor or assignor any such sums of money, property
or chose in action to the extent of the amount of the City's claim.
For failure to comply with the provisions of this subsection, the
purchaser, transferee or assignee, in addition to being subject to
the liabilities and remedies imposed under the provisions of the Uniform
Commercial Code, shall be personally liable for the payment to the
City of any such taxes theretofore or thereafter determined to be
due to the City from the seller, transferor or assignor, and such
liability may be assessed and enforced in the same manner as the liability
for tax under this chapter.
In addition to the powers granted to the Controller by the General
City Law and this chapter, he/she is hereby authorized and empowered:
A.
To make, adopt and amend rules and regulations appropriate to the
carrying out of this chapter and the purposes thereof;
B.
To extend, for cause shown, the time of filing any return for a period
not exceeding 30 days; and, for cause shown, to remit penalties but
not interest computed at the rate of 1% per annum per month or fraction
thereof during which a tax is unpaid although due; and to compromise
disputed claims in connection with the taxes hereby imposed;
C.
To request information from the Tax Commission of the State of New
York or the Treasury Department of the United States relative to any
person; and to afford information to such Tax Commission or such Treasury
Department relative to any person, any other provision of this chapter
to the contrary notwithstanding;
D.
To delegate his/her functions hereunder to any employee or employees
of the City of Ithaca as the Mayor may approve;
E.
To prescribe methods for determining the rents for occupancy and
to determine the taxable and nontaxable rents;
F.
To require any operator within the City to keep detailed records
of the nature and type of hotel maintained, nature and type of service
rendered, the rooms available and rooms occupied daily, leases or
occupancy contracts or arrangements, rents received, charged and accrued,
the names and addresses of the occupants, whether or not any occupancy
is claimed to be subject to the tax imposed by this chapter, and to
furnish such information upon request to the Controller;
G.
To assess, determine, revise and readjust the taxes imposed under
this chapter;
H.
To require any operator to submit with the return required hereunder
a copy of any tax return for sales, occupancy or use taxes submitted
to the Tax Commission or other instrumentality of the State of New
York.
A.
The Controller or his/her employees or agents duly designated and
authorized by him/her shall have power to administer oaths and take
affidavits in relation to any matter or proceeding in the exercise
of their powers and duties under this chapter. The Controller shall
have power to subpoena and require the attendance of witnesses and
the production of books, papers and documents, to secure information
pertinent to the performance of his/her duties hereunder and of the
enforcement of this chapter and to examine them in relation thereto
and to issue commissions for the examination of witnesses who are
out of the state or unable to attend before him/her or excused from
attendance.
B.
A Justice of the Supreme Court, either in court or at chambers, shall
have power summarily to enforce by proper proceedings the attendance
and testimony of witnesses and the production and examination of books,
papers and documents called for by the subpoena of the Controller
under this chapter.
C.
Any person who shall refuse to testify or to produce books or records
or who shall testify falsely in any material matter pending before
the Controller under this chapter shall be guilty of a misdemeanor,
punishment for which shall be a fine of not more than $1,000 or imprisonment
for not more than one year, or both such fine and imprisonment.
D.
The officers who serve the summons or subpoena of the Controller
and witnesses attending in response thereto shall be entitled to the
same fees as are allowed to officers and witnesses in civil cases
in courts of record, except as herein otherwise provided. Such officers
shall be the Police Chief and his/her duly appointed deputies or any
officers, employees or other persons of the Controller designated
by him/her to serve such process.
Wherever reference is made in placards or advertisements or
in any other publications to this tax, such reference shall be substantially
in the following form: "Tax on occupancy of hotel rooms," except that
in any bill, receipt, statement or other evidence or memorandum of
occupancy or rent charge issued or employed by the operator, the term
"City tax" will suffice.
A.
Any person failing to file a return or to pay or pay over any tax
to the Controller within the time required by this chapter shall be
subject to a penalty of 5% of the amount of tax due per month or any
fraction of a month to a maximum of 25% for each year; plus interest
at the rate of 1% of such tax for each month of delay or fraction
of a month after such return was required to be filed or such tax
became due; but the Controller, if satisfied that the delay was excusable,
may remit all or any part of such penalty; but not interest. Such
net penalties and interest shall be paid and disposed of in the same
manner as other revenues from this chapter. Unpaid penalties and interest
may be enforced in the same manner as the tax imposed by this chapter.
B.
Any operator or occupant and any officer of an operator or occupant failing to file a return required by this chapter, or file or causing to be filed or making or causing to be made or giving or causing to be given any return, certificate, affidavit, representation, information, testimony or statement required or authorized by this chapter which is willfully false, and any operator and any officer of a corporate operator willfully failing to file a bond required to be filed pursuant to § 105-11 of this chapter or failing to file a registration certificate and such data in connection therewith as the Controller may by regulation or otherwise require to display or surrender the certificate of authority as required by this chapter or assigning or transferring such certificate of authority; and any operator or any officer of a corporate operator willfully failing to charge separately from the rent the tax herein imposed or willfully failing to state such tax separately on any evidence of occupancy and on any bill or statement or receipt of rent issue or employed by the operator or willfully failing or refusing to collect such tax from the occupant, any operator or any officer of a corporate operator who shall refer or cause reference to be made to this tax in a form or manner other than that required by this chapter, and any such person or operator failing to keep records required by this chapter, shall, in addition to the penalties herein or elsewhere prescribed, be guilty of a misdemeanor, punishable by a fine of up to $1,000, imprisonment for not more than one year, or both such fine and imprisonment. Officers of a corporate operator shall be personally liable for the tax collected or required to be collected by such corporation under this chapter and penalties and interest thereon and subject to the fine and imprisonment herein authorized.
C.
The certificate of the Controller to the effect that a tax has not
been paid, that a return, bond or registration certificate has not
been filed or that information has not been supplied pursuant to the
provisions of this chapter shall be presumptive evidence thereof.
A.
Except in accordance with proper judicial order or as otherwise provided
by law, it shall be unlawful for the Controller or employee or designee
of the Controller to divulge or make known in any manner the rents
or other information relating to the business of a taxpayer contained
in any return required under this chapter. The officers charged with
the custody of such returns shall not be required to produce any of
them or evidence of anything contained in them in any action or proceeding
in any court, except on behalf of the Controller in an action or proceeding
under the provisions of this chapter or on behalf of any party to
any action or proceeding under the provisions of this chapter when
the returns or facts shown thereby are directly involved in such action
or proceeding, in either of which events the court may require the
production of, and may admit in evidence, so much of said returns
or of the facts shown thereby as are pertinent to the action or proceeding
and no more. Nothing herein shall be construed to prohibit the delivery
to a taxpayer or his/her duly authorized representative of a certified
copy of any return filed in connection with his/her tax nor to prohibit
the publication of statistics so classified to prevent the identification
of particular returns and items thereof or the inspection by the City
Attorney or other legal representatives of the City or by the District
Attorney of any county of the return of any taxpayer who shall bring
action to set aside or review the tax based thereon, or against whom
an action or proceeding has been instituted for the collection of
a tax or penalty. Returns shall be preserved for three years and thereafter
until the Controller permits them to be destroyed.
B.
Any violation of Subsection A of this section shall be punishable by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both, in the discretion of the court, and if the offender be an officer or employee of the City, he/she may be, at the discretion of the Mayor or Common Council in accordance with the provisions of the City Charter and Code dismissed from office and be incapable of holding any further City office as may be determined according to law.
A.
Any notice authorized or required under the provisions of this chapter
may be given to the person to whom it is intended in a postpaid envelope
addressed to such person at the address given in the last return filed
by him/her pursuant to the provisions of this chapter or in any application
made by him/her or, if no return has been filed or application made,
then to such address as may be obtainable. The mailing of such notice
shall be presumptive evidence of the receipt of the same by the person
to whom addressed. Any period of time which is determined according
to the provisions of this chapter by the giving of notice shall commence
five days after the date of mailing of such notice.
B.
The provisions of the Civil Practice Law and Rules or any other law
relative to limitations of time for the enforcement of a civil remedy
shall not apply to any proceeding or action taken by the City to levy,
appraise, assess, determine or enforce the collection of any tax or
penalty provided by this chapter. However, except in the case of a
willfully false, 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 filing of a return; provided,
however, that, in the case of a return which should have been filed
and has not been filed as provided by law, the tax may be assessed
at any time.
C.
Where, before expiration of the period prescribed herein for the
assessment of an additional tax, a taxpayer has consented, in writing,
that such period be extended, the amount of such additional tax due
may be determined at any time within such extended period. The period
so extended may be further extended by subsequent consents, in writing,
made before the expiration of the extended period.
If any provision of this chapter, or the application thereof
to any person or circumstance, is held invalid, the remainder of this
chapter, and the application of such provision to other persons or
circumstances, shall not be affected thereby.
Pursuant to the requirements of enabling legislation, this chapter
shall be in effect for three years from the effective date of its
enactment. Upon expiration of this chapter, another local law may
be enacted to take its place.
[1]
Editor's Note: The room occupancy tax was reauthorized for
an additional three-year period 12-6-2023 by L.L. No. 7-2023.
