[Added 1-27-2017 by L.L. No. 1-2017[1]]
[1]
Editor's Note: This local law also provided that it shall expire and be deemed repealed on 9-1-2019, unless extended by the New York State Legislature.
The purpose of this article is to authorize the Town of Greenburgh to impose a Hotel and/or Motel Occupancy Tax, pursuant to § 1202-dd of the New York State Tax Law, upon persons occupying any room or rooms in a hotel or motel for hire in the unincorporated area of the Town, which persons are not Permanent Residents of a hotel or motel occupying such premises for a period of at least 90 consecutive days.
As used in this article, the following terms shall have the meanings indicated;
HOTEL AND/OR MOTEL
A building or portion of a building which is regularly used and kept open as such for the lodging of guests. The term "Hotel and/or Motel" includes an apartment hotel, a motel or a boarding house, or similar facilities with at least four rentable rooms for lodging, whether or not meals are served.
On and after the first day of February 2017, there is hereby imposed and there shall be paid a tax of 3% upon the rent for every occupancy of a room or rooms in a hotel and/or motel in the unincorporated area of the Town, except that the tax shall not be imposed upon a permanent resident or an exempt occupant. The tax imposed by this article shall be paid upon any occupancy on and after the first day of February 2017, although such occupancy is pursuant to a prior contract, lease or other arrangement.
The Occupancy Tax shall be collected and administered by the Town Comptroller or other fiscal officer of the Town from the operator of the hotel and/or motel by such means and in such manner as other taxes which are now collected and administered by such officers and 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 rooms occupied for and on account of the Town, and such owner or person entitled to be paid the rent or charge shall be liable for the collection and payment of the tax shall have the same right to collect 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.
This article shall not be applicable to Permanent Residents of a hotel or motel which are persons occupying any room or rooms in a hotel or motel for at least 90 consecutive days.
This article shall not authorize the imposition of such Occupancy 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; and
B. 
The United States of America, insofar as it is immune from taxation; and
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. 
Any occupant of any room or rooms in a hotel or motel whose rent is paid from public assistance from the County of Westchester, regardless of the length thereof.
A. 
Within 10 days after the effective date of this article 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 Town Comptroller a Certificate of Registration in a form prescribed by the Town Comptroller.
B. 
The Town Comptroller 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 and/or motel 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 Town Comptroller upon the cessation of business at the hotel named or upon its sale or transfer.
Every operator shall file with the Town Comptroller a return of occupancy and of rents and of the taxes payable thereon for the three-month periods ending the last day of February, May, August and November on and after the first day of February 2017. Such returns shall be filed within 20 days from the expiration of the period covered thereby. The Town Board may permit or require returns to be made by other periods and upon such dates as they may specify. If the Town Comptroller deems it necessary in order to ensure the payment of the tax imposed by this article, the Comptroller 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 the Comptroller may specify. The forms of return shall be prescribed by the Town Comptroller and shall contain such information as the Comptroller may deem necessary for the proper administration of this article.
A. 
Any person failing to file a return or to pay over any tax to the Town Comptroller within the time required by this article 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 Town Board, 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 article.
B. 
Any operator or occupant and any officer of an operator or occupant failing to file a return required by this article, or filing 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 article which is willfully false, and any operator and any officer of a corporate operator willfully failing to file a registration certificate and such data in connection therewith as the Town Comptroller may by regulation require to display as required by this article, 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, shall, in addition to the penalties herein or elsewhere prescribed, be guilty of a misdemeanor, punishable by a fine of up to $1,000. Officers of a corporate operator shall be personally liable for the tax collected or required to be collected by such corporation under this article and penalties and interest thereon and subject to the fines herein authorized .