For the purposes of this article, the following definitions
shall apply:
EFFECTIVE DATE
The date on which this article is filed with the Secretary
of State.
HOTEL
A building or portion of a building which is regularly used
and kept open as such for the lodging of guests, including an apartment
hotel, a motel or a boardinghouse, whether or not meals are served.
OCCUPANCY
The use or possession or the right to the use or possession
of any room in a hotel.
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 in the Village of Mamaroneck,
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.
PERMANENT RESIDENT
Any person occupying 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.
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 valued in money,
whether received in money or otherwise, for the occupancy of a room
in a hotel for any period of time.
RETURN
Any return filed or required to be filed as herein provided.
ROOM
Any room or rooms or suite of rooms with sleeping accommodations,
whether or not such accommodations are used, of any kind in any part
or portion of a hotel which is available for or let out for any purpose.
Beginning on April 1, 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 in this Village, except that the tax shall not
be imposed upon a permanent resident, or as otherwise provided herein.
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 of its agencies or instrumentalities,
public corporations (including a public corporation created pursuant
to agreement or compact with another state or Canada), improvement
districts or political subdivisions of the state.
B. The United States of America, or any of its agencies and instrumentalities,
insofar as they are immune from taxation.
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 Mamaroneck.
All hotels are required to be licensed by the Village on an annual basis pursuant to Chapter
246. The license issued thereunder shall be considered registration as a hotel under this article and authorizes and requires the operator to collect the tax imposed by 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 Clerk-Treasurer may by regulation require. Such
records shall be available for inspection and examination at any time
upon demand by the Clerk-Treasurer or his/her duly authorized agent
or employee and shall be preserved for a period of three years, except
that the Clerk-Treasurer may consent to their destruction within that
period or may require that they be kept together.
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 giving the State of New York 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 laws or regulations,
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, interests or penalties as
a condition precedent to the application.
At the time of filing a return of occupancy and of rents, each
operator shall pay to the Clerk-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 Clerk-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 Clerk-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 Clerk-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 Clerk-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 Clerk-Treasurer at which the necessity,
propriety and amount of the bond shall be determined by the Clerk-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 Clerk-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 Clerk-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.
All revenue resulting from the imposition of the tax under this
article shall be paid into the treasury of the Village and shall be
credited to and deposited in the general fund of the Village.
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 Clerk-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 §§
304-35 and
304-38 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 Clerk-Treasurer prior to the institution of such suit and posts a bond for costs as provided in §
304-36 of this article.
If any provision of this article, or the application thereof
to any person or circumstance, is held invalid, the remainder of this
article, and the application of such provision to other persons or
circumstances, shall not be affected thereby.