[Adopted 8-30-1994 by L.L. No. 3-1994]
This article shall be know as the "Cayuga County Hotel Room
Occupancy Tax Law."
The intent of this article shall be to promote Cayuga County,
its city, towns and villages in order to increase convention, trade
show and tourist business in the County.
As used in this article, the following terms shall have the
meanings indicated:
A building or portion of it which is regularly or seasonally
used and kept open as such for the lodging of guests. The term "hotel"
includes an hotel, an apartment hotel, a motel, boardinghouse or club,
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 agreement,
or otherwise.
Any person operating a hotel in the County of Cayuga, 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 same occupant of any room or rooms in a hotel for at
least 30 consecutive days shall be considered a permanent resident.
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 return filed or required to be filed as herein provided.
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 or a place to be used exclusively for eating.
An assembly would include meetings and events such as weddings, but
rooms occupied by attendees as overnight lodging would be subject
to the tax.
The County Treasurer of Cayuga County.
[Amended 7-24-2007 by L.L. No. 5-2007; at time of adoption of Code (see
Ch. 1, General Provisions, Art. I)]
On and after the first day of January 1995, there is hereby
imposed and there shall be paid a tax of 5% of the per diem rental
rate for each room; provided, however, such tax shall not be applicable
to a permanent resident of a hotel or motel.
The tax imposed by this article shall be paid upon any occupancy
on and after the first day of January 1995 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 1995.
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 articles:
A.
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) improvement
districts or political subdivisions of the state;
B.
The United States of America, or any of its agencies and instrumentalities,
insofar as it is immune from taxation;
C.
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 subdivision 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 subdivision.
The tax imposed by this article shall apply only within the
territorial limits of the County of Cayuga.
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 County Treasurer a certificate of registration
in a form prescribed by the County Treasurer. The County Treasurer
shall, within 15 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 duplicate thereof for each
additional hotel of such operator. Each certificate or duplicate shall
state the hotel to which it is applicable. Such certificates 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 County Treasurer upon
the cessation of business at the hotel named or upon sale or transfer.
A.
The tax imposed by this article shall be administered and collected
by the County Treasurer of the County of Cayuga or other fiscal officers
of the County as he may designate by such means and in such manner
as are other taxes which are now collected and administered by such
officers in accordance this article.
B.
The tax to be collected shall be stated and charged separately from
the rent and shown separately on any record thereof, at the time when
the occupancy is arranged or contracted for and charged for, and upon
every evidence of occupancy or any bill or statement or charge made
for said occupancy issued or delivered by the operator, and 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, and 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, repossessions and enforcement of any innkeeper's lien
that he may have in the event of non-payment of rent by the occupant;
provided, however, that the County Treasurer or other fiscal officer
or officers, employees or agents duly designated by him shall be joined
as a party in any action or proceeding brought by the operator to
collect or enforce collection of the tax.
C.
The County Treasurer may, wherever 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 County Treasurer
the tax herein imposed, at such times as returns are required to be
filed and payment made by the operator.
D.
The tax imposed by this article shall be paid upon any occupancy on and after January 1, 1995, although such occupancy is had pursuant to a contract, lease or other arrangement made prior to such date. Where rent is paid or charged or billed, or falls due on either a weekly, monthly or other term basis, the rent so paid, charged, billed or falling due shall be subject to the tax herein imposed to the extent that it covers any portion of the period on and after January 1, 1995. Where any tax has been paid hereunder upon rent which has been ascertained to be worthless, the County Treasurer may by regulation provide for credit and/or refund of the amount of such tax upon application therefor as provided in § 237-67 of this article.
E.
For the purpose of the proper administration of this article and to prevent evasion of the tax hereby imposed, it shall be presumed that all rents are subject to tax until the contrary is established, and 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 County Treasurer the tax herein imposed, the burden of proving that a rent for occupancy is not taxable shall be upon the occupant. Where an occupant claims exemption from the tax under the provisions of § 237-58 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 occupancy is paid or to be paid by such exempt corporation or association and is necessary or required in the course of the business or activities of such exempt organization.
Every operator shall keep records of every occupancy and all
rent paid, charged or due thereon and of the tax payable thereon,
in such form as the County Treasurer may by regulation require. Such
records shall be available for inspection and examination at any time
upon demand by the County Treasurer or his duly authorized agent or
employee and shall be preserved for a period of three years, except
that the County Treasurer may consent to their destruction within
that period or may require that they be kept longer.
A.
Every operator shall file with the County Treasurer a return of occupancy
and of rents and of the taxes payable thereon for the periods ending
March 31, June 13, September 13 and December 31 of each year, on and
after January 1, 1995. Such returns shall be filed within 30 days
from the expiration of the period covered thereby. The County Treasurer
may permit or require returns to be made by other periods and upon
such dates as he may specify. If the County Treasurer deems it necessary
in order to insure 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 returns shall be prescribed by the County Treasurer
and shall contain such information as he may deem necessary for the
proper administration of this article. The County Treasurer 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 County Treasurer
shall take the necessary steps to enforce the filing of such a return
or of a corrected return.
A.
At the time of filing a return of occupancy and of rents, each operator
shall pay to the County 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. Failure to pay over all
taxes with a filed tax return on the prescribed due date will result
in the Treasurer issuing a formal notice and demand for payment of
the tax as well as the penalties and interest thereon.
B.
In the event that the person/operator receives a notice and demand
for unpaid taxes and fails to respond and pay over the amount due
within 15 days, and the notice and demand is not returned by the postal
service as undeliverable, then a statutory lien will become effective
as of the date of the notice. Such lien shall attach to all properties
in which the person/operator has a right, title and interest to said
property.
C.
The Treasurer shall perfect such lien by filing a notice of lien
with the County Clerk's office after personally serving a copy of
such lien to the person/operator and allowing 10 days to make a satisfactory
response to payment of the amounts; due; unless in the opinion of
the Treasurer the collection of such tax is in jeopardy, in which
case the lien may be immediately filed simultaneously upon personal
service of the notice of lien.
D.
Where the County Treasurer, in his discretion, deems it necessary
to protect revenues to be obtained under this article, he may require
any operator required to collect the tax imposed by this article to
file with him 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 County Treasurer may fix 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 County Treasurer determines that an operator
is to file such bond, he 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 County Treasurer or his/her designee, at which the necessity,
propriety and amount of the bond shall be determined by the County
Treasurer or his/her designee. 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 County Treasurer
or cash in such amount as he may prescribe may be deposited which
shall be kept in the custody of the County 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 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 County Treasurer from such information as may
be obtainable and, if necessary, the tax 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/or other factors. Notice of such determination shall be given
to the person liable for the collection and/or 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 County Treasurer
for a hearing, or unless the Treasurer of his own motion shall redetermine
the same. After such hearing, the County Treasurer shall give notice
of his determination to the person against whom the tax is assessed.
The determination of the County Treasurer shall be reviewable for
error, illegality or unconstitutionality, or any other reason whatsoever,
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 County Treasurer, and there shall be filed with the County Treasurer
an undertaking issued by a surety company authorized to transact business
in this state, in such amount as the County Treasurer or 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 to the County in defense of the proceeding,
including reasonable fees and expenses of outside counsel if hired
by the County.
[Amended 7-24-2007 by L.L. No. 5-2007]
All revenues resulting from the imposition of the tax authorized
by this section shall be paid to the Treasurer of the County and shall
be credited to and deposited into a special fund of the County dedicated
to tourism development and promotion, thereafter to be used only for
tourism promotion and convention development; provided, however, that
the County shall be authorized to retain 5% revenue from such tax
to defer the necessary expenses incurred by the County in administering
such tax; provided further the County is authorized to use all or
part of the money in the special fund to pay a single not-for-profit
corporation, pursuant to a contract with the County, to do tourism
promotion and convention development in the County. "Tourist promotion
and convention development" is defined as costs related to advertising
the County, retaining of staff to promote tourism and other tourism
or convention costs recommended by said staff.
A.
In the manner provided in this section, the County Treasurer shall
refund or credit, without interest, any tax, penalty or interest erroneously,
illegally or unconstitutionally collected or paid if application to
the County Treasurer for such refund shall be made within one year
from the payment thereof. Whenever a refund is made by the County
Treasurer, he shall state his reason therefor 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 County Treasurer, 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 shall first establish to the satisfaction
of the County Treasurer, under such regulations as the County Treasurer
may prescribe, that he has repaid to the occupant the amount for which
the application for refund is made. The County Treasurer may in lieu
of any refund required to be made, allow credit therefor 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 revision of any tax, penalty or interest complained of and the County Treasurer may receive evidence with respect thereto. After making his determination, the County Treasurer shall give notice thereof 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 by instituted unless an undertaking or cash deposit is filed with the County Treasurer in such an amount and with such sureties as set forth in § 237-65 heretofore. If such proceedings be dismissed or the tax confirmed, the petitioner will pay all costs and charges which may accrue to the County in the prosecution of such proceeding, including outside counsel expenses if hired by the County.
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 pursuant to the provisions of § 237-65 of this article where he has had a hearing or an opportunity for a hearing, as provided in said section, or has failed to avail himself of the remedies therein provided. No refund or credit shall be made of a tax, interest or penalty paid after a determination by the County Treasurer made pursuant to § 237-65 of this article unless it be found that such determination was erroneous, illegal or unconstitutional or otherwise improper by the County Treasurer after a hearing or of his own motion or in a proceeding under Article 78 of the Civil Practice Law and Rules, pursuant to the provisions of said section, 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 on his application
for refund, the County Treasurer shall set up appropriate reserves
to meet any decision adverse to the County.
The remedies provided by § 237-65 and § 237-67 of this article shall be 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 institutes suit within 30 days after a deficiency assessment is made and pays the amount of the deficiency assessment to the County Treasurer prior to the institution of such suit and posts a bond for costs as provided in § 237-65 of this article.
A.
If after a notice of lien has been filed and served as prescribed in § 237-64B and C of this article, and the person/operator does not execute in writing a satisfactory arrangement to pay the unpaid assessment, the County Treasurer shall issue a warrant directing the County Sheriff 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 County Treasurer and to pay to him the money collected by virtue thereof within 60 days after the receipt of such warrant. The Sheriff shall, within five days after the receipt of the warrant, file with the County Clerk a copy thereof and thereupon such Clerk shall enter in the judgment docket the name of the person mentioned in the warrant and the amount of the tax penalties and interest for which the warrant is issued and the date when such copy is filed. Thereupon, the amount of such warrant so docketed shall become a lien upon the interest in real and personal property of the person against whom the warrant is issued. The Sheriff shall proceed upon the warrant in the same manner and with like effect as that provided by law in respect to executions issued against property upon judgments of a court of record, and for services in executing the warrant he may collect his normal fees in the same manner as in the case of judgments. In the discretion of the County Treasurer, a warrant of like terms, force and effect may be issued and directed to any officer or employee of the County Treasurer 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 County Treasurer 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 judgment therefore and execution thereon has been returned unsatisfied.
B.
Whenever an operator shall make a sale, transfer, or assignment in
bulk of any part or the whole of his hotel or his 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 said 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 operations
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 therefore, notify the County Treasurer by
certified mail, return receipt requested, of the proposed sale and
of the price, terms and conditions thereof and 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.
C.
Whenever the purchaser, transferee or assignee shall fail to give
notice to the County Treasurer as required by the preceding subsection
or whenever the County Treasurer 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 for 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, transferor 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 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
assign or, and such liability may be assessed and enforced in the
same manner as the liability for tax under this article. Even if liability
attaches to the purchaser, transferee or assignee, the seller, transferor
or assignor also continues to be liable.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
In addition to the powers granted to the County Treasurer in
this article, he 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 waive penalties but
not interest computed at the rate of 6% per annum; and to compromise
disputed claims in connection with the taxes hereby imposed;
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
C.
To request information from the Tax Commission of the State of New
York or the Treasury Department of the United States relative to any
person; and to afford information to such Tax Commission or such Treasury
Department relative to any person, and other provision of this article
to the contrary notwithstanding;
D.
To delegate his functions hereunder to a deputy or any employee or
employees of his Department;
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 service
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 County Treasurer; and
G.
To assess, determine, revise and readjust the taxes imposed under
this article.
A.
The County Treasurer or his employees or agents duly designated and
authorized by him 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 County Treasurer shall have power
to subpoena and require the attendance of witnesses and the production
of books, paper, and documents to secure information pertinent to
the performance of his 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 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 County Treasurer
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 County Treasurer under this article shall be guilty of a violation,
punishment for which shall be a fine of not more than $250 or imprisonment
for not more than 15 days or both such fine and imprisonment.
D.
The officers who serve the summons or subpoena of the County Treasurer
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 duly appointed deputies or any
officer or employees of the County Treasurer's Department, designated
to serve such process.
Whenever reference is made in placards or advertisements or
in any other publications to this tax, 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 on the date prescribed therefore
shall be subject to penalty of 5% of the amount required to be shown
as tax on such return if the failure is for not more than one month,
with an additional 5% for each additional month or fraction thereof
during which such failure continues, not exceeding 25% in the aggregate;
plus interest of 1% of such tax for each month of nonpayment. Any
person failing to pay the amount shown as tax on any return on the
date prescribed therefore shall be subject to a penalty of 5% of the
amount required to be paid, plus interest of 1% of such tax for each
month of nonpayment. But the County Treasurer, if satisfied that the
delay was excusable, may waive all or any part of such penalty, but
not interest. 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.
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 § 237-64 and § 237-65 of this article, or failing to file a registration certificate and such data in connection therewith as the County Treasurer 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 cause 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 the records required by § 237-62 of this article shall, in addition to the penalties herein or elsewhere prescribed, be guilty of a violation, punishment for which shall be a fine of not more than $250, or imprisonment for not more than 15 days, 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 subject to the penalties herein above imposed.
C.
The certificate of the County Treasurer 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.
D.
Any person required to collect, truthfully account for, and pay over
the tax imposed by this article who willfully fails to collect such
tax or truthfully account for and pay over such tax, or willfully
attempts in any manner to evade or defeat any such tax or the payment
thereof, shall be liable for a penalty equal to the total amount of
the tax evaded or not collected, or not accounted for and paid over,
in addition to any other penalties and interest as provided under
this article.
A.
Except in accordance with proper judicial order, or as otherwise
provided by law, it shall be unlawful for the County Treasurer or
any officer or employee of his department 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 of proceeding in any court, except on behalf
of the County Treasurer 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
the 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 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 to
set aside or review the tax based thereon, or against whom an action
or proceeding has been instituted for the collection of a tax or penalty.
Returns shall be preserved for three years and thereafter until the
County Treasurer permits them to be destroyed.
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 pursuant to the provisions of this
article, or in any application made by him 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 form 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 a 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.
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 provisions to other persons or
circumstances shall not be affected thereby.
This article shall take effect on January 1, 1995.
[Added 4-8-1997 by L.L.
No. 1-1997; amended 2-22-2000 by L.L. No. 2-2000; 9-23-2003 by L.L. No. 3-2003; 6-27-2006 by L.L. No. 2-2006; 3-24-2009 by L.L. No. 1-2009; 3-27-2012 by L.L. No. 1-2012; 3-24-2015 by L.L. No. 1-2015; 5-22-2018 by L.L. No. 2-2018; 5-25-2021 by L.L. No. 3-2021]
The tax imposed by this article is hereby continued, authorized
and enacted for an additional period of three years, beginning September
20, 2021, and ending on September 21, 2024.
