[Adopted 11-28-1983 by L.L. No. 11-1983; amended in its entirety 12-9-1985 by L.L. No. 6-1985]
This article shall be known as the "Dutchess County Hotel Room
Occupancy Tax Law."
The intent of this article shall be to extend the imposition
of a tax upon the occupancy of hotel rooms as authorized by Chapter
208 of the Laws of 1983 and Local Law No. 11 of 1983, thereby continuing
to promote Dutchess County, its cities, towns and villages in order
to increase tourism and tourism-related activities, including, but
not limited to, economic development activities, arts, conventions
and trade shows and development and maintenance of public facilities
in the County.
As used in this article, the following terms shall have the
meanings indicated:
The Commissioner of Finance of Dutchess County.
The Comptroller of Dutchess County.
The County of Dutchess.
The County Attorney of Dutchess County, or any assistant
thereof.
[Amended 10-9-1990 by L.L. No. 6-1990]
The Legislature of the County of Dutchess.
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, boardinghouse, conference center or tourist
home, bed-and-breakfast, which buildings or facilities are used for
lodging of guests.
[Amended 11-9-1998 by L.L. No. 6-1998]
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 County of Dutchess, 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
60 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.
A schedule of information filed or required to be filed as
herein provided.
Any area or space 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.
The State of New York.
[Amended 8-9-2004 by L.L.
No. 4-2004]
On and after the first day of October 2004, there is hereby
imposed and there shall be paid a tax of 4% upon the rent for every
occupancy of a room or rooms in a hotel in the 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 and after the first day of January 1986, 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 and after the first day of January 1986.
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, or any of its agencies, instrumentalities, public corporations
(including a public corporation created pursuant to agreement or compact
with another state or Canada), improvement districts or political
subdivisions;
(2)
The United States of America, or any of its agencies and instrumentalities,
insofar as it is immune from taxation;
(3)
Any corporation, association, 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.
B.
Where any organization described in Subsection A(3) of this section carries on its activities in furtherance of the purpose 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.
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 Commissioner of Finance a certificate
of registration in a form prescribed by the Commissioner of Finance.
The Commissioner of Finance shall, within five days after such registration,
issue, without charge to each operation, 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 certificates
shall be nonassignable and nontransferable and shall be surrendered
immediately to the Commissioner of Finance upon the cessation of business
at the hotel named or upon its sale or transfer.
A.
The tax imposed by this article shall be administered and collected
by the Commissioner of Finance or other fiscal officers of the County
as he/she may designate by such means and in such manner as are other
taxes which are now collected and administered by such officers in
accordance with the County Charter or as otherwise provided by this
article.
B.
The tax to be collected shall be stated and charged separately from
the rent and separately from the sales tax and shown separately on
any record thereof, at the time when the occupancy is arranged or
contracted for and charged for, and on every evidence of occupancy
or any bill or statement or charge made for said occupancy issued
or delivered by the operator. The tax shall be paid by the occupant
to the operator as trustee for and on account of the County, 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
article. 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 a 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 Commissioner
of Finance shall be joined as a party in any action or proceeding
brought by the operator to collect or enforce collection of the tax.
[Amended 10-9-1990 by L.L. No. 6-1990]
C.
The Commissioner of Finance may, whenever he/she deems it necessary
for the proper enforcement of this article, provide by regulation
that the occupant shall file returns and pay directly to the Commissioner
of Finance the tax herein imposed.
D.
For the purpose of the proper administration of this article and to prevent evasion of the tax herein imposed, it shall be presumed that all rents are subject to tax until the contrary is established. The burden of proving that a rent for occupancy is not taxable hereunder shall be upon the operator, except that where, by regulation pursuant to Subsection C of this section, an occupant is required to file returns and pay directly to the Commissioner of Finance the tax herein imposed, the burden shall be upon the occupant. Where an occupant claims exemption from the tax herein imposed under the provisions of § 264-12 of this article, the rent shall be deemed taxable hereunder unless the operator shall receive from the occupant claiming such exemption a certificate duly executed by an exempt corporation or association certifying that the occupant is its agent, representative, or employee, together with a certificate executed by the occupant that his/her occupancy is paid or to be paid by such exempt corporation or association, and is necessary or required in the course of or in connection with the occupant's duties as a representative of such corporation or association. Where deemed necessary by the operator, he/she may further require that any occupant claiming exemption from the tax herein imposed furnish a copy of a certificate issued by the Commissioner of Finance certifying that the corporation or association therein named is exempt under § 264-12 of this article.
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/her 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.
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 March 31, June 30, September 30 and December 31 of
each year. 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 in other periods and on such dates as
he/she may specify. If the Commissioner of Finance deems it necessary,
he/she may provide for the filing of returns and the payment of the
tax on a monthly basis or on the basis of any longer or shorter period
of time.
B.
The form of returns shall be prescribed by the Commissioner of Finance
and shall contain such information as he/she 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.
C.
If a return required by this article is not filed, or a return, when
filed, is incorrect or insufficient on its face, the Commissioner
of Finance shall take the necessary steps to enforce the filing of
such a return or of a corrected return.
At the time of filing a return of occupancy and of rents, each
operator shall pay to the Commissioner of Finance 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. Where the Commissioner
of Finance in his/her discretion deems it necessary to protect revenues
to be obtained under this article, he/she may require any operator
obligated 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 Financial
Services of this state as to solvency and responsibility, in form
approved by the County Attorney and in such amount as the Commissioner
of Finance may fix to secure the payment of any tax and penalties
and interest due or which may become due from such operator. In the
event that the Commissioner of Finance determines that an operator
is to file such bond, 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 Commissioner of Finance, at which time the necessity,
propriety and amount of the bond shall be determined by the Commissioner
of Finance. Such determination shall be final and shall be complied
with within 15 days after the giving of notice thereof. In lieu of
such bond, securities approved by the Commissioner of Finance, or
cash in such amount as he/she may prescribe, may be deposited, which
shall be kept in the custody of the Commissioner of Finance, who may
at any time without notice of the depositor apply them to any tax
and interest and 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 this article is not filed, or if a return
when filed is incorrect or insufficient, the amount of tax due shall
be determined by the Commissioner of Finance from such information
as may be obtainable. The tax herein imposed may be estimated on the
basis of external indices, such as number of rooms, location, scale
of rents, comparable rents, type of accommodations and service, number
of employees and any other factors. Notice of such determination shall
be given to the person liable for the collection and 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 of notice of such determination, shall apply to the Commissioner
of Finance for a hearing, or unless the Commissioner of Finance of
his/her own motion shall redetermine the same. After such hearing,
the Commissioner of Finance shall give notice of his/her determination
to the person against whom the tax is assessed. The determination
of the Commissioner of Finance shall be reviewable 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 Commissioner of Finance
and there shall be filed with the Commissioner of Finance 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 a form approved by
the County Attorney and 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 the proceeding or at the option
of the applicant such undertaking filed with the Commissioner of Finance
may be in a sum sufficient to cover the taxes, penalties and interest
thereon stated in such determination plus the costs and charges which
may accrue against it in the prosecution of the proceeding, in which
event the applicant shall not be required to deposit such taxes, penalties
and interest as a condition precedent to the application.
All revenues resulting from the imposition of the tax under this article shall be paid into the treasury of the County and shall be credited to and deposited in the General Fund of the County and shall thereafter be allocated by the County, pursuant to the annual budget adoption and amendment procedure established by the County Charter and Administrative Code, to further the intent of this article as set forth in § 264-8 hereof. Notwithstanding the above, the Commissioner of Finance is authorized to retain, on behalf of the County, 10% of such revenue to defer the necessary expenses of the County in administering such tax.
A.
In the manner provided in this section the Commissioner of Finance
shall refund or credit, without interest, any tax, penalty or interest
erroneously, illegally or unconstitutionally collected or paid if
application to the Commissioner of Finance for such refund shall be
made within one year from the payment thereof. Whenever a refund is
made by the Commissioner of Finance, he/she shall state his/her reason
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 Commissioner of Finance, 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 first establish to the satisfaction of the Commissioner of Finance,
under such regulations as the Commissioner of Finance may prescribe,
that he/she has repaid to the occupant the amount for which the application
for refund is made. The Commissioner of Finance may, in lieu of any
refund required to be made, allow credit on payments due from the
applicant.
B.
An application for a refund or credit made as herein provided shall
be deemed an application for a revisions of any tax, penalty or interest
complained of and the Commissioner of Finance may receive evidence
with respect thereto. After making his/her determination, the Commissioner
of Finance shall give notice 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 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 Commissioner of Finance in a form approved by the
County Attorney and 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 all 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 under this article where he/she has had a hearing or an opportunity for a hearing, or has failed to avail himself/herself of the remedies herein provided. No refund or credit shall be made of a tax, interest or penalty paid after a determination by the Commissioner of Finance made pursuant to § 264-19 of this article unless it be found that such determination was erroneous, illegal or unconstitutional or otherwise improper by the Commissioner of Finance after a hearing or of his/her own motion or in a proceeding under Article 78 of the Civil Practice Law and Rules, 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 Commissioner of Finance shall set up appropriate
reserves to meet any decision adverse to the County.
The remedies provided by §§ 264-19 and 264-21 shall be exclusive remedies available to any person for the review of tax liability imposed by this article. 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 Commissioner of Finance prior to the institution of such suit and posts a bond for costs as provided in § 264-19 of this article.
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,
penalty or interest imposed by this article as herein provided, the
County Attorney shall, upon the request of the Commissioner of Finance,
bring or cause to be brought an action to enforce the payment of the
same on behalf of the County in any court of the state or of any other
state or of the United States. If, however, the Commissioner of Finance
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 Commissioner of Finance
may issue a warrant directed to the County Sheriff commanding him/her
to levy upon and sell the real and personal property of the operator
or officer of a corporate operator or other person liable for the
tax which may be found within the County for the payment of the amount
thereof, with any penalties and interest, and the cost of executing
the warrant, and to return such warrant to the Commissioner of Finance
and to pay to him/her the money collected by virtue thereof within
60 days after the receipt of such warrant. The County Sheriff shall
then proceed upon the warrant in the same manner, and with like effect,
as that provided by law in respect to execution issued against property
upon judgments of a court of record, and for services in executing
the warrant he/she shall be entitled to the same fees, which he/she
may collect in the same manner. In the discretion of the Commissioner
of Finance, a warrant of like terms, force and effect may be issued
and directed to any officer or employee of the Commissioner of Finance
and in the execution thereof such officer or employee shall have all
the powers conferred by law upon sheriffs, but shall be entitled to
no fee or compensation in excess of the actual expenses paid in the
performance of such duty. If a warrant is returned not satisfied in
full, the Commissioner of Finance may from time to time issue new
warrants and shall also have the same remedies to enforce the amount
due thereunder as if the County has recovered judgement therefor and
execution thereon has been returned unsatisfied.
C.
Whenever an operator shall make a sale, transfer, or assignment in
bulk of any part or the whole of his/her hotel or his/her lease, license
or other agreement or right to possess or operate such hotel or of
the equipment, furnishings, fixtures, supplies or stock of merchandise,
or the premises or lease, license or other agreement or right to possess
or operate such hotel and the equipment, furnishings, fixtures, supplies
and stock of 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 Commissioner of Finance
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 article, 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 Commissioner of Finance as required by Subsection C of this section or whenever the Commissioner of Finance shall inform the purchaser, transferee or assignee that a possible claim for such tax or taxes exists, any sums of money, property or choses in action, or other consideration, which the purchaser, transferee or assignee is required to transfer over to the seller, transferor or assignor shall be subject to a first priority right and lien of any such taxes theretofore or thereafter determined to be due from the seller, transferor or assignor to the County, and the purchaser, transferee or assignee is forbidden to transfer to the seller, transferee or assignor any such sums of money, property or choses in action to the extent of the amount of the County'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 Article 6 of the Uniform Commercial Code, shall be personally liable for the payment to the County of any such taxes theretofore or thereafter determined to be due to the County 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 article.
In addition to the powers granted to the Commissioner of Finance
in this article, he/she is hereby authorized and empowered:
A.
To make, adopt and amend rules and regulations appropriate to the
carrying out of this article 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, and to compromise disputed claims in connection with
the taxes hereby imposed;
C.
To request information from the Department of Taxation and Finance
of the state or the Treasury Department of the United States relative
to any person and to afford information to such Department of Taxation
and Finance or such Treasury Department relative to any person, any
other provision of this article to the contrary notwithstanding;[1]
D.
To delegate his/her functions hereunder to a Deputy Commissioner
of Finance or any employee or employees of the Department of Finance;
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 County to keep detailed records
of the nature and type of hotel maintained, nature and type of services
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 article, and to
furnish such information upon request to the Commissioner of Finance;
G.
To assess, determine, revise and readjust the taxes imposed under
this article.
A.
The Commissioner of Finance 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 article. The Commissioner of
Finance 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 article 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 Commissioner
of Finance under this article.
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 Commissioner of Finance under this article 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 Commissioner
of Finance 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 County Sheriff and his/her duly appointed deputies
or any officers or employees of the Department of Finance, designated
to serve such process.
Wherever reference is made in placards or advertisements or
in any other publications to the tax imposed by this article, 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 word "tax" will suffice.
A.
Any person failing to file a return or to pay over any tax to the
Commissioner of Finance within the time required by 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 for each month of delay shall accrue. The Commissioner of Finance,
if satisfied that the delay was excusable, may omit all or any part
of the penalty, but not the interest owed. Such penalties and interest
shall be paid and disposed of in the same manner as other revenues
from this article. Unpaid penalties and interest may be enforced in
the same manner as the tax imposed by this article.
[Amended 10-9-1990 by L.L. No. 6-1990]
B.
Any operator or occupant and any officer of a corporate 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 bond required to be filed pursuant to § 264-19 of this article, or failing to file a registration certificate and such data in connection therewith as the Commissioner of Finance may by regulation or otherwise require, or to display or surrender the certificate of authority as required by this article or assigning or transferring such certificate of authority, and any operator and 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 issued or employed by the operator, or willfully failing or refusing to collect such tax from the occupant, and any operator and any officer of a corporate operator who shall refer or caused reference to be made to this tax in a form or manner other than that required by this article, and any operator failing to keep or make available the records required by § 264-16 of this article shall, in addition to the penalties herein or elsewhere prescribed, 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. 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 shall also be subject to the penalties hereinabove imposed.
[Amended 10-9-1990 by L.L. No. 6-1990]
C.
The certificate of the Commissioner of Finance 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 article 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 Commissioner of Finance
or any officer or employee of the Department of Finance 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 article. 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 Commissioner of Finance in an action or proceeding
under the provisions of this article, or on behalf of any party to
any action or proceeding under the provisions of this article 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 tax nor to prohibit
the publication of statistics so classified as to prevent the identification
of particular returns and the items thereof, or the inspection by
the County Attorney or other legal representatives of the 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 or may be instituted for the collection of a tax or penalty.
Returns shall be preserved for three years and thereafter until the
Commissioner of Finance 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 is an officer or employee of the County, he/she shall be dismissed from office and be incapable of holding any public office for a period of five years thereafter.
A.
Any notice authorized or required under the provisions of this article
may be given by mailing the same to the person for 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 article, 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 article
by the giving of notice shall commence to run from 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 civil remedy
shall not apply to any proceeding or action taken by the County to
levy, appraise, assess, determine or enforce the collection of any
tax or penalty provided by this article. However, except in the case
of a willfully 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.
C.
Where, before the 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.
[Amended 10-13-1987 by L.L. No. 7-1987; 10-9-1990 by L.L. No. 6-1990; 12-6-1993 by L.L. No. 6-1993; 11-9-1998 by L.L. No. 6-1998; 12-8-2003 by L.L. No. 6-2003; 12-8-2008 by L.L. No. 5-2008; 11-12-2013 by L.L. No. 9-2013; 12-17-2018 by L.L. No. 7-2018]
This article shall take effect upon filing in the office of
the Secretary of State as provided by the Municipal Home Rule Law,
and shall remain in effect until December 31, 2023, unless its term
is extended by the Legislature.
