[1]
Editor's Note: This local law provided that it shall become
effective 12-1-2022. Section 5 of this local law provided that, "pursuant
to the authority granted in § 10 of the Municipal Home Rule
Law, to the extent this local law is inconsistent with any state statute
or regulation, including, if otherwise applicable, any sections of
the New York State Building and Fire Prevention Code, this local law
shall supersede any such inconsistent provisions. Notwithstanding,
construction of dwelling units and studio apartments shall be subject
to the minimal requirements of the New York State Building and Fire
Prevention Code and any other state, county or City laws that may
be applicable."
As used in this article, the following terms shall have the
meanings indicated, unless the context clearly requires otherwise:
The City of Hudson.
The person who owns, or otherwise is in possession of, and
thereby offers to the public, by any means whatsoever now existing
or hereinafter arising, a room or rooms for short-term lodging within
the City. A host is the person entitled to be paid the rent or charge
for the room let for short-term lodging; provided, however, this term
shall not include a booking agent or like instrumentality, including,
by way of illustration and without limitation, AirBnB, VRBO, and similar
services, regardless of the methodology such instrumentality may use
to communicate with its customers and others.
The short-term lodging tax imposed pursuant to this article,
which is sometimes referred to as "tax" herein.
Any structure that lacks a permanent foundation compliant with
applicable building and fire prevention codes, such as a tent, a recreational
vehicle or camper, a gazebo or other structure that lacks a sanitary
facility (providing, at a minimum, potable running water, a sink and
a toilet, each with a connection to the City's sewer system) that
is part of such structure; and
Any structure defined in § 325-42 of this code (or successor thereto) as a "trailer."
The use or possession, or the right to the use or possession,
of any room for short-term lodging.
A person who, for consideration, uses, possesses or has the
right to use or possess any room subject to the lodging tax.
The charge, bill and/or consideration received for occupancy
valued in money, whether received in money or otherwise, including,
without limitation, cleaning fees, linen fees, key fees and like charges
and fees.
A room or suite of rooms, with access to a sanitary facility
(providing, at a minimum, potable running water, a sink and a toilet,
each with a connection to the City's sewer system), that may be shared
by one or more persons and that is made available for short-term lodging
by the host thereof. Neither a noncompliant structure nor any part
thereof is a room as herein defined.
Any room let by the host thereof to a third party or parties
for use as a lodging for a period of not more than 29 consecutive
days.
A.
In addition to any other tax authorized by any other taxing jurisdiction
on the provision of short-term lodging within the City, there is hereby
imposed a tax of 4% per day of the rent for a room used to provide
short-term lodging and any and all charges and fees ancillary thereto,
including, without limitation, cleaning fees, linen fees, key fees
and like charges and fees. The tax imposed hereby shall be paid by
the person liable therefor to the host of the room occupied or to
the person entitled to be paid the rent or charge for the room occupied
for and on account of the City of Hudson imposing the tax, and such
host shall be liable for the collection and payment of the tax; and
such host or person entitled to be paid the rent or charge shall have
the same right with respect to collecting the tax from the person
occupying the room, or with respect to nonpayment of the tax by the
person occupying the room, as if the tax were a part of the rent or
charge and payable at the same time as the rent or charge for such
room; provided, however, that the City Treasurer shall be joined as
a party in any action or proceeding brought to collect the tax by
the owner or by the person entitled to be paid the rent or charge.
B.
Notwithstanding anything in this article to the contrary, the tax
imposed by this article shall not apply to a single room (that may
include an ensuite bathroom) occupied for short-term lodging, provided
that:
(1)
Such single room is in the host's sole residence within the City
of Hudson and which is such host's primary residence;
(2)
No more than one such room is offered for short-term lodging within
such residence; and
(3)
Access and egress (except for emergency egress) to such single room
is solely through the host's primary residence and identical to the
access and egress portal used by the host to access and exit such
primary residence.
C.
Notwithstanding anything in this article to the contrary, any entity
exempt from paying New York State sales taxes shall, upon providing
their host with reasonably adequate proof of such exemption, be exempt
from the tax established by this article.
The tax imposed by this article shall be paid upon any occupancy
on or after June 1, 2017, although such occupancy is pursuant to a
prior contract, lease or other arrangement. Where rent is paid on
a weekly or other term basis, the rent shall be subject to the tax
imposed by this article to the extent it covers any period on or after
June 1, 2017.
Except as otherwise provided in this article, 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, 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 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.
The tax imposed by this article shall only apply within the
territorial limits of the City of Hudson, New York.
A.
Within 20 days after the effective date of this article, or in the
case of a host entering into the marketplace after such effective
date, within three days after offering short-term lodging, every host
shall file a registration application with the City Treasurer on the
form prescribed by that official.
B.
Thereafter, all hosts shall annually register with the City Treasurer
on the form prescribed by the City Treasurer, which form may require
a separate registration form for each real property legal parcel for
which the host rents out rooms or require that all such legal parcels
be separately identified on one registration form. With respect to
each real property legal parcel, such registration application form
shall identify the host, the owner of the real property, the lessee
of the real property (if any), the social security number or employment
identification number of the host, the mailing address, phone number
and email address of the host, owner and lessee, the number and identity
of each distinct address where the host offers short-term lodging
within the City, the number of rooms at each such location, and over
the course of the calendar year, the maximum and the minimum gross
nightly rate that is anticipated to be charged for a room therein
(gross nightly rate includes the total amount charged therefor before
application of any government- mandated taxes that the host charges
for the room). If a real property location has more than one room,
and the rates vary by room, only the maximum and the minimum rate
charged at the location shall be provided, as opposed to listing the
rates for each room. Such annual registration form shall be filed
by the host between March 1 and March 31 of each year. Upon the filing
of each annual registration form, a host shall pay to the City Treasurer
such application fees as established by resolution of the Hudson Common
Council and available for inspection in the City Clerk's Office. The
fees for a first-time registration shall be prorated relative to the
renewal date therefor.
C.
Upon filing the annual registration application form and paying the
fee associated therewith, the City Treasurer shall issue to the registering
host a certificate of authority to levy and collect the tax established
by this article on a form prescribed by that official. Each such certificate
of authority shall be specific to the address for which it pertains,
shall recite the name of the host, the address of the short-term lodging
license issued pursuant to this article, and the number of rooms available
for short-term lodging therein. Each certificate of authority shall
be nontransferable and nonassignable.
D.
Upon receipt of its certificate of authority pursuant to this article,
the host named thereon shall post the same at the location to which
it pertains in the same manner required of a certificate of authority
to collect sales tax issued by New York State.
E.
Every certificate of authority issued pursuant to this article shall
be renewed no later than a date established by the City Treasurer,
provided that:
A.
The tax imposed by this article shall be administered and collected
by the City Treasurer by such means and in such manner as are other
taxes that are now collected and administered or as otherwise provided
by this article.
B.
The tax to be collected by the host shall be stated and charged separately
from the rent and shown separately on any record thereof at the time
when the occupancy is arranged, contracted, and/or charged for and
upon every evidence of occupancy or any bill or statement or charge
made for said occupancy issued or delivered by the host, and the tax
shall be paid by the occupant to the host as trustee for and on account
of the City, and the host shall be liable for the collection thereof
and for the tax. The host 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 host shall have the same right
with respect to collecting the tax from the occupant or with respect
to nonpayment of the tax by the occupant as if the tax were 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 judgment in the event of nonpayment of rent
by the occupant; provided, however, that the City Treasurer and the
City of Hudson shall be joined as a party in any action or proceeding
brought by the host to collect or enforce collection of the tax.
C.
Each host obligated to pay the tax created by this article shall
file with the City Treasurer a return therefor on a form promulgated
by the City Treasurer for such purpose. Each host filing a return
which shows a tax due to the City shall pay the tax thereon shown
to the City Treasurer with such return. The return required by this
section shall be filed whether it shows a tax due or not.
D.
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 host or occupant. Where an occupant claims exemptions from the lodging tax under the provisions of Subsection B of § 275-25 of this article, the rent shall be deemed taxable hereunder unless the host shall receive from the occupant claiming such exemption a certificate duly executed by an exempt entity certifying that the occupant is its agent, representative of employee, together with a certificate executed by the occupant that his or 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, the host may further require that any occupant claiming exemption from the lodging tax furnish a copy of a certificate duly issued by the City Assessor certifying that the corporation or association therein named is exempt from the tax under Subsection B of § 275-25 of this article.
E.
Every host shall file with the City Treasurer a return of occupancy
and of rents and of the taxes payable thereon quarterly. The quarterly
periods for which such tax shall accrue shall end on the last day
of February, May, August and November of each year, and the tax return
shall be filed, and the tax that accrued for such quarterly period
paid, within one month after the end of each such quarterly period.
F.
If the host is a New York State sales tax vendor, it shall attach
a copy of its same-period New York State sales tax return to its return
pursuant to this article.
G.
If a host is not a New York State sales tax vendor, it shall maintain, in form and detail, business records sufficient to enable such host to file a New York State sales tax return for each period in which it is offering short-term lodging within the City of Hudson as if such host were a New York State sales tax vendor. Such records shall be maintained for a minimum of three years after the return required by this § 275-28 shall or should have been filed with the City Treasurer as provided by this § 275-28.
H.
If a return required by this article is not filed or if a return,
when filed, is incorrect or insufficient on its face, the City Treasurer
shall take the necessary steps to enforce the filing of such a return
or of a corrected return.
Every host 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 City Treasurer may require. Such records shall be
available for inspection and examination at any time upon demand by
the City Treasurer or its duly authorized agent or employee and shall
be preserved for a period of three years, except that the City Treasurer
may consent to their destruction within that period or may require
that they be kept longer.
A.
At the time of filing a return of occupancy and of rents, each host
shall pay to the City 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 host acting or purporting to act
under the provisions of this article.
B.
Where the City Treasurer, in its discretion, deems it necessary to
protect revenues to be obtained by this article, it may require any
host required to collect the tax imposed by this article to file with
it 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 City
Treasurer may fix to secure the payment of any tax and/or penalties
and interest due or which may become due from such host. In the event
that the City Treasurer determines that a host is to file such bond,
it shall give notice to such host to that effect, specifying the amount
of the bond required. The host shall file such bond within five days
after the giving of such notice unless, within five such days, the
host shall request, in writing, a hearing before the City Treasurer
at which the necessity, propriety and amount of the bond shall be
determined by the City 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 City Treasurer
or cash in such amount as it may prescribe may be deposited, which
shall be kept in the custody of the City Treasurer, who may at any
time, without notice to the depositor, apply them to any tax and/or
interest or penalties due; and for that purpose, the securities may
be sold by the City Treasurer at public or private sale without notice
to the depositors thereof.
If a return required to be filed 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 City 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, locations,
comparable lodging rates, type of accommodations and service and/or
other factors. Notice of such determination shall be given to the
person or entity liable for the collection and payment of the tax,
and the owner of the real property against whom it is assessed. Such
determination shall finally and irrevocably fix the tax unless the
host and owner of the real property against whom it is assessed, within
30 days after giving notice of such determination, shall apply to
the City Treasurer for a hearing or unless the City Treasurer on its
own motion shall redetermine the same. After such hearing, the City
Treasurer shall give notice of its determination to the host, owner
and/or lessee of the real property against whom the tax is assessed.
The determination of the City Treasurer shall be reviewable for error,
illegality, unconstitutionality, or any other recognizable basis 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 date of such determination. A 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 penalties and interest
thereon, if any, shall be first deposited with the City Treasurer
and there shall be filed with the City Treasurer 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
such petitioner 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.
Subject to the provisions § 275-38 of this article, all moneys received by the City Treasurer under this article shall be paid into the treasury of the City and shall be credited to and deposited in the general fund thereof for allocation during the annual budget process for any municipal purpose, including a portion of which may be allocated for the purpose of marketing the City Hudson as a destination for overnight and day-trip visitors.
A.
Whenever any owner and/or lessee shall fail to collect and pay over
any tax and/or to pay any tax, penalty or interest imposed by this
article as herein provided, the City Corporation Counsel shall, upon
the request of the City Treasurer, bring or cause to be brought an
action to enforce the payment of the same on behalf of the City of
Hudson in any court of the State of New York or of any other state
or of the United States. The proceeds of any judgment obtained in
any such action shall be paid to the City Treasurer. Each such tax
and penalty shall be a lien upon the property of the person liable
to pay the same. If, however, the City Treasurer in its discretion
believes that any such host, 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 City Treasurer may direct
the City Assessor to, in the preparation of the next assessment roll,
assess the amount of such tax or penalty upon the property occupied
by the short-term lodging business giving rise to such tax or penalty,
and this amount shall be levied, collected and enforced in the same
manner as taxes upon said property for City purposes are levied, collected
and enforced.
C.
As a further remedy, where the lodging tax upon rents included in
a return is not paid at the time of filing such return or an assessment
of lodging tax made is not paid within 10 days from the date of the
notice of such assessment or where the City Treasurer believes that
any host, occupant or other person subject to the provision of this
article is about to cease business, leave the state or remove or dissipate
assets, or for any other similar reason he deems it necessary in order
to protect revenues under this article, he may issue a warrant directed
to a Sheriff of the County of Columbia or to the Sheriff of any other
county commanding said Sheriff to levy upon and sell the real and
personal property of the host or occupant or other person liable for
the tax which may be found within the City 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 City Treasurer and
to pay to the City Treasurer 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 City
Clerk a copy thereof, and thereupon such City 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 title to
and interest in real and personal property of the person against whom
the warrant is issued. The Sheriff shall then proceed upon the warrant
in the same manner and with like effect as that provided by law with
respect to executions issued against property upon judgments of a
court of record; and for services in executing the warrant, the Sheriff
shall be entitled to the same fees which he may collect in the same
manner. In the discretion of the City Treasurer, a warrant of like
terms, force and effect may be issued and directed to any officer
or employee of the City, 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 City 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 City had recovered judgment therefor
and execution thereon had been returned unsatisfied.
D.
Whenever a host shall make a sale, transfer, or assignment in bulk
of any part or the whole of a hotel, motel, or lease, or of such host's
business assets, otherwise than in the ordinary course 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 City Treasurer 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 any tax is owed 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.
E.
Whenever the purchaser, transferee or assignee shall fail to give notice to the City Treasurer as required by Subsection D of this section or whenever the 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 of any such taxes theretofore or thereafter determined to be due by the seller, transferor or assignor to the City, 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 City'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 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.
A.
The City Treasurer, or the City Treasurer's duly designated and authorized
employees or agents, shall have the power to administer oaths and
take affidavits in relation to any matter or proceeding in the exercise
of the City's powers and duties under this article.
B.
The City Treasurer 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.
C.
A Justice of the Supreme Court, either in court or at chambers, shall
have the power to summarily 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 City Treasurer
under this article.
D.
A person who shall refuse to testify or to produce books or records
or who shall testify falsely in any material matter pending before
the City Treasurer 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 more than one year, or both fine and imprisonment.
E.
The officers who serve the summons and subpoenas of the City 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.
F.
The City of Hudson Chief of Police, the County Sheriff, their duly
appointed deputies, and any officer or employee of said police agencies
are hereby authorized and empowered to serve any summons, subpoena,
order, notice, document, instrument, or other process to enforce or
carry out this article.
In addition to the powers granted to the City Treasurer by the
City Charter, City Code and/or this article, the City Treasurer is
hereby authorized and empowered to:
A.
Make, adopt and amend rules and regulations appropriate to the carrying
out of this article and the purposes thereof;
B.
Extend, for good cause shown, the time of filing any return for a
period not exceeding 30 days; and, for good cause shown, to waive
penalties, but not interest, and to compromise disputed claims in
connection with the taxes hereby imposed;
C.
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, any other provision of this article
to the contrary notwithstanding;
D.
Delegate the functions hereunder to any employee or employees of
the City Treasurer;
E.
Prescribe methods for determining the rents for occupancy and to
determine the taxable and nontaxable rents;
F.
Require any host within the City to keep detailed records of the
nature and type of lodging facility maintained, the nature and type
of service rendered, the rooms available and rooms occupied daily,
the leases or occupancy contracts or arrangements, the rents received,
charged or accrued, and 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 the request
of the City Treasurer;
G.
Assess, determine and readjust the taxes imposed pursuant to this
article.
A.
Failure to file an annual registration as required by § 275-27 of this article shall result in a fine to the noncompliant host equal to the greater of:
B.
Any person failing to file a return or corrected return or to pay
any tax or any portion thereof within the time required by this article
shall be subject to a penalty of 5% of the amount of tax due, plus
interest in the amount of 1% of such tax due for each month of delay
or fraction thereof, excepting the first month, after such return
was required to be filed or such tax became due; provided, however,
that the City Treasurer may waive all or any portion of such penalty,
but not the interest owed, if the City Treasurer is satisfied that
such delay was excusable.
C.
Any host that fails to conspicuously post a certificate of authority issued pursuant to this article as required by § 275-27D hereof shall be fined not less than $100 nor more than $250 for violation of such section. For purposes of this section, each day that a certificate of authority is not so posted shall be deemed a separate violation.
E.
The certificate of the City 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.
A.
In the manner provided in this article, the City Treasurer shall
refund or credit, without interest, any tax, penalty or interest erroneously,
illegally or unconstitutionally collected or paid if application to
the City Treasurer for such refund shall be made within one year from
the payment thereof. Whenever a refund is made by the City Treasurer,
it shall state the reason therefor in writing. Such application may
be made by the occupant, owner, lessee, or other person who has actually
paid the tax. Such application may also be made by a host who has
collected and paid over such tax to the City Treasurer, provided that
the application is made within one year of the payment by the occupant
to the host, but no actual refund of moneys shall be made to such
host until it shall first establish to the satisfaction of the City
Treasurer, under such regulations as the City Treasurer may prescribe,
that the host has repaid to the occupant the amount for which the
application for refund is made. The City Treasurer may, in lieu of
any refund that is 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 City Treasurer may receive evidence with respect
thereto. After making its determination, the City 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 that 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 City Treasurer 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 article of a tax, interest or penalty which had been determined to be due pursuant to the provisions of this section where it has a hearing or an opportunity for a hearing, as provided in said section, or has failed to avail itself of the remedies therein provided. No refund or credit shall be made of a tax, interest or penalty paid after a determination by the City Treasurer made pursuant to § 275-31 of this article unless it is found that such determination was erroneous, illegal or unconstitutional or otherwise improper by the City Treasurer after a hearing or of the City Treasurer's own motion or in a proceeding timely commenced under Article 78 of the Civil Practice Law and Rules, pursuant to the provisions of § 275-31, in which event a 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 host has applied for a refund
and has instituted a proceeding under Article 78 of the Civil Practice
Law and Rules to review an adverse determination on its application
for refund, the City Treasurer shall set up appropriate reserves to
meet any decision adverse to the City.
The remedies provided by § 275-31 and § 275-37 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 an action or proceeding other than a proceeding in a nature of a certiorari proceeding commenced under Article 78 of the Civil Practice Law and Rules; provided, however, that a taxpayer may proceed by declaratory judgment if it institutes a suit within 30 days after a deficiency assessment is made and pays the amount of the deficiency assessment to the City Treasurer prior to the institution of such suit and posts a bond for costs as provided in § 275-31.
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 post-paid 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 it is addressed.
Any period of time, which is determined according to the provisions
of the local law giving of notice, shall commence to run from the
date 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 City to levy,
appraise, assess, determine, or enforce the collection of any tax
penalty provided by this article. However, except in the case of a
willfully false or fraudulent return with the 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 described 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.
The City Treasurer, in consultation with the Legal Advisor and
City Clerk, may promulgate such rules and regulations as are necessary
and proper to carry out the provisions of this article.
This article shall remain in full force and effect until December
1, 2025; except nothing shall prohibit or prevent the adoption and
enactment of subsequent local laws continuing or imposing the tax
authorized hereby after the expiration of this article.
If any section or sections of this article shall be declared
unconstitutional or otherwise void and ineffective, the validity of
the remainder of the provisions hereof and their application shall
not be affected thereby.
