[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expire and be deemed repealed on 9-1-2019, unless extended by the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;
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 .
