For purposes of this article, the following definitions shall
apply:
HOTEL or MOTEL
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.
OCCUPANCY
The use or possession, or the right to the use or possession,
of any room in a hotel or motel.
OCCUPANT
A natural 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.
OPERATOR
Any person operating a hotel or motel in the Village of Woodbury,
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 or motel.
PERMANENT RESIDENT
Any occupant of any room or rooms in a hotel or motel for
at least 90 consecutive days shall be considered a permanent resident
with regard to the period of such occupancy.
PERSON
An individual, partnership, society, association, joint-stock
company, corporation, estate, receiver, trustee, assignee, referee
or any other person acting in a fiduciary or representative capacity,
whether appointed by a court or otherwise, or any combination of the
foregoing.
RENT
The consideration received for occupancy of each room, valued
in money, whether received in money or otherwise, for the occupancy
of a room in a hotel or motel for any period of time.
RETURN
Any return filed or required to be filed as herein provided.
ROOM
Any room or rooms of any kind in any part or portion of a
hotel or motel, which is available for or let out for any purpose
other than a place of assembly.
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 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 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.
D. A permanent resident of a hotel or motel.
The tax imposed by this article shall apply only within the
territorial limits of the Village of Woodbury.
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 Treasurer may by regulation require. Such records
shall be available for inspection and examination at any time upon
demand by the Treasurer or his/her duly authorized agent or employee
and shall be preserved for a period of three years, except that the
Treasurer may consent to their destruction within that period or may
require that they be kept together.
At the time of filing a return of occupancy and of rents, each
operator shall pay to the Treasurer the taxes imposed by this article
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 article; even though it be judicially
determined that the tax collected is invalidly required to be filed,
it shall be due from the operator and payable to the Treasurer 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 Treasurer in his/her discretion deems it necessary to protect
revenues to be obtained under this article, he/she may require any
operator required to collect the tax imposed by this article 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 Treasurer 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 Treasurer 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 Treasurer at which the necessity, propriety and amount of the
bond shall be determined by the Treasurer. 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
Treasurer 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 Treasurer,
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.
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 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
final determination; provided, however, that any such proceeding under
Article 78 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 shall be filed 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 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.
All of the revenues resulting from the imposition of the tax
authorized by this article shall be paid into the treasury of the
Village of Woodbury and shall be credited to and deposited in the
general fund of the Village. Such revenues may be used for any lawful
purpose.
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 Treasurer 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 Village.
The remedies provided by §§
277-42 and
277-44 of this article shall be the exclusive remedies available to any person for the review of tax liability imposed by this article, 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 Treasurer prior to the institution of such suit and posts a bond for costs as provided in §
277-41 of this article.
The Treasurer is hereby empowered to promulgate and amend suitable
rules and regulations prescribing the necessary forms for carrying
into effect the provisions of this article relating to tax on the
occupancy of hotel and motel rooms.
This article shall be construed and enforced in conformity with
Articles 28 and 29 of the Tax Law of the State of New York pursuant
to which the same is enacted and which are incorporated in this article
by this reference.