This article shall be known as the "Village of Skaneateles Hotel
Room Occupancy Tax Law."
As used in this article, the following terms shall have the
meanings indicated:
HOTEL
A building or portion of it which is regularly used and kept
open for the lodging of guests. The term "hotel" includes, but is
not limited to, an apartment hotel, motel, tourist home, inn, club,
boardinghouse, and any similar place of public accommodation, 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 person who, for 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 agreements, or otherwise.
OPERATOR
Any person operating a hotel in the Village of Skaneateles,
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.
PERMANENT RESIDENT
Any occupant of 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,
and any other person acting in a fiduciary or representative capacity,
whether appointed by a court or otherwise, and any combination of
the foregoing.
RENT
The consideration received for occupancy valued in money,
whether received in money or otherwise.
ROOM
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.
Consistent with provisions of New York State Tax Law § 1202-hhh, a tax of 5% of the per-diem rental rate for each room, whether such room is rented on a daily or longer basis, shall be imposed upon the rent for every occupancy of any room within the Village of Skaneateles, except that such tax shall not be imposed upon any exempt organizations as defined in §
195-44.
The tax imposed by this article shall be paid upon any occupancy
on or after the first day of January 2024, 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 or after the first day of January 2024, and such
rent shall be apportioned on the basis of the ratio of the number
of days falling within said period to the total number of days covered
thereby.
Except as otherwise provided in this section, any use or occupancy
by any of the following shall not be subject to the tax imposed by
this article:
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.
B. The United States of America, insofar as it is 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. For the purposes of this
section, the term "permanent resident" shall mean a natural person
occupying any room or rooms in a hotel or motel for at least 30 consecutive
days.
The tax imposed by this article shall apply only within the
territorial limits of the Village of Skaneateles.
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 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 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 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 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 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 Treasurer, at which the necessity, propriety and amount of the
bond shall be determined by the 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
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 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 of the revenues resulting from the imposition of tax authorized
by this article shall be paid into the treasury of the Village of
Skaneateles and shall be credited to and deposited in the general
fund of the Village; and may thereafter be allocated at the discretion
of the Skaneateles Village Board for any Village purpose.