[Adopted 2-21-2012 by L.L. No. 4-2012]
This article shall be known as the "Rockland County Hotel Room
Occupancy Tax Law."
As used in this article, the following terms shall have the
meanings indicated:
The Commissioner of Finance of Rockland County.
A building or portion of it which is regularly used and kept
open as such for the lodging of guests. The term "hotel" includes
an apartment hotel, a motel or a boardinghouse, whether or not meals
are served.
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 agreements, or otherwise.
Any person operating a hotel in the County of Rockland, including
but not limited to the 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 consideration received for occupancy valued in money,
whether received in money or otherwise.
Any room or rooms of any kind in any part or portion of a
hotel, which is available for or let out for any purpose other than
a place of assembly.
On or after the first day of April 2012, 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 in this County, except that the tax
shall not be imposed upon a permanent resident.
The tax imposed by this article shall be paid upon any occupancy
on or after the first day of April 12012, although such occupancy
is pursuant to a prior contract, lease or other arrangement. Where
rent is paid on a weekly, monthly or other term basis, the rent shall
be subject to the tax imposed by this article to the extent that it
covers any period on or after the first day of April 2012, and such
rent shall be apportioned on the basis of the ratio of the number
of days falling within said period to the total number of days covered
thereby.
A.
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:
(1)
The State of New York, or any of its agencies, instrumentalities,
public corporations (including a public corporation created pursuant
to agreement or compact with another state or Canada) or political
subdivisions.
(2)
The United States of America, and any of its agencies and instrumentalities,
insofar as it is immune from taxation.
(3)
The United Nations or any international organization of which
the United States of America is a member.
(4)
Any corporation, association, trust, or community chest, fund,
foundation, or limited-liability company, organized and operated exclusively
for religious, charitable, scientific, testing for public safety,
literary or educational purposes, or to foster national or international
amateur sports competition (but only if no part of its activities
involve the provision of athletic facilities or equipment), or for
the prevention of cruelty to children or animals, no part of the net
earnings of which inures to the benefit of any private shareholder
or individual, no substantial part of the activities of which is carrying
on propaganda, or otherwise attempting to influence legislation [except
as otherwise provided in Subsection (h) of Section 501 of the United
States Internal Revenue Code of 1954, as amended], and which does
not participate in, or intervene in (including the publishing or distributing
of statements), any political campaign on behalf of any candidate
for public office.
(5)
A post or organization of past or present members of the Armed
Forces of the United States, or an auxiliary unit or society of, or
a trust or foundation for, any such post or organization:
(a)
Organized in this state;
(b)
At least 75% of the members of which are past or present members
of the Armed Forces of the United States and substantially all of
the other members of which are individuals who are cadets, or are
spouses, widows, widowers, ancestors, or lineal descendants of past
or present members of the Armed Forces of the United States or of
cadets; and
(c)
No part of the net earnings of which inures to the benefit of
any private shareholder or individual.
(6)
The following Indian nations or tribes residing in New York
State: Cayuga, Oneida, Onondaga, Poospatuck, Saint Regis Mohawk, Seneca,
Shinnecock, Tonawanda and Tuscarora, where it is the purchaser, user
or consumer.
B.
Where any organization described in Subsection A(4) of this section carries on its activities in furtherance of the purposes for which it was organized, in premises in which, as part of said activities, it operates a hotel, occupancy of rooms in the premises and rents therefrom received by such corporation or association shall not be subject to tax hereunder.
The tax imposed by this article shall apply only within the
territorial limits of the County of Rockland.
The tax imposed by this article shall be administered and collected
by the Commissioner of Finance or other fiscal officer of the County
of Rockland by such means and in such manner as other taxes which
are now collected and administered by such officers in accordance
with the County Charter or as otherwise may be provided by local law.
All of the provisions under Article 28 of the Tax Law of the State
of New York relating to or applicable to the administration and collection
of the taxes imposed by that article shall apply to the taxes imposed
by this article, with the same force and effect as if those provisions
had been incorporated in full into this article, except as otherwise
provided in § 1250 of the tax law.
A.
Every operator shall file with the Commissioner of Finance a return
of occupancy and of rents and of the taxes payable thereon for the
periods ending the last day of February, May, August and November
on and after January 1, 2012. Such returns shall be filed within 20
days from the expiration of the period covered thereby. The Commissioner
of Finance may permit or require returns to be made by other periods
and upon such dates as he may specify. If the Commissioner of Finance
deems it necessary in order to ensure the payment of the tax imposed
by this article, he 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 may specify.
B.
The forms of return shall be prescribed by the Commissioner of Finance
and shall contain such information as he may deem necessary for the
proper administration of this article. The Commissioner of Finance
may require amended returns to be filed within 20 days after notice
and to contain the information specified in the notice.
All of the revenues resulting from the imposition of tax authorized
by this article shall be paid into the treasury of the County of Rockland
and shall be credited to and deposited in the general fund of the
County; and may thereafter be allocated at the discretion of the Legislature
of the County of Rockland for any County purpose.
Any person failing to file a return or to pay or pay over any
tax to the Commissioner of Finance within the time required by or
pursuant to this article shall be subject to a penalty of 5% of the
amount of tax due. In addition to the aforementioned penalty, interest
at the rate of 1% of such tax shall accrue for each additional month,
not including the month when such return was required to be filed
or such tax became due. Such penalties and interest shall be paid
and disposed of in the same manner as other revenues from this article.
Any unpaid penalties and interest may be enforced in the same manner
as the tax imposed by this article.
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.
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 Commissioner of Finance may by regulation require.
Such records shall be available for inspection and examination at
any time upon demand by the Commissioner of Finance or his duly authorized
agent or employee and shall be preserved for a period of three years,
except that the Commissioner of Finance may consent to their destruction
within that period or may require that they be kept longer.
The Commissioner of Finance 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 rooms.
This article shall take effect on April 1, 2012, except that
certificates of registration may be filed with the Commissioner of
Finance, and certificates of authority to collect tax may be issued
by the Commissioner of Finance prior to said date.[1]
[1]
Editor's Note: Former Art. XIX, Motor Vehicle Use Tax, adopted 6-19-2012 by L.L. No.
5-2012, which immediately followed this article,
was repealed 6-22-2022 by L.L. No. 9-2022.
