[Adopted 12-13-2023 by L.L. No. 4-2023]
This article shall be known as the "Village of Weedsport Hotel
Room Occupancy Tax Law."
As used in this article, the following terms shall have the
meanings indicated:
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.
The use or possession, or the right to the use or possession,
of any room in a hotel.
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.
Any person operating a hotel in the Village of Weedsport,
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 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.
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 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.
The Village Treasurer of Village of Weedsport.
Consistent with provisions of New York State Tax Law § 1202-z-2, a tax of 7% 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 Weedsport, except that such tax shall not be imposed upon any exempt organizations as defined in § 188-33.
The tax imposed by this article shall be paid upon any occupancy
on or after the first day of January 1, 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;
or
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 Weedsport.
A.
Within 10 days after the effective date of this article or, in the
case of operators commencing business after such effective date, within
three days after such commencement or opening, every operator shall
file with the Treasurer a certificate of registration on a form prescribed
by the Treasurer.
B.
The Treasurer shall, within five days after such registration, issue
without charge to each operator a certificate of authority empowering
such operator to collect the tax from the occupant and a duplicate
thereof for each additional hotel of such operator. Each certificate
or duplicate shall identify the hotel to which it is applicable. Such
certificate of authority shall be prominently displayed by the operator
in such manner that it may be seen and come to the notice of all occupants
and persons seeking occupancy. Such certificate shall be nonassignable
and nontransferable and shall be surrendered immediately to the Treasurer
upon the cessation of business at the hotel named or upon its sale
or transfer.
A.
The tax imposed by this article shall be administered and collected
by the Treasurer or such other Village employee as he/she may designate
by such means and in such manner as are other taxes which are now
collected and administered or as otherwise provided by 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 of charges 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 Village. The operator shall be responsible for the
collection of the tax and be liable to the Village for the tax due.
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 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 innkeeper's lien that he/she may have in the
event of nonpayment of the rent by the occupant; provided, however,
that the Treasurer or employees or agents duly designated by him/her
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 Treasurer may, whenever 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 Treasurer the tax imposed
at such times as returns are required to be filed and payment made
over by the operator.
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 operator or occupant. Where an occupant claims exemption from the tax under the provisions of § 188-33 of this article, the rent shall be deemed taxable hereunder, unless the operator shall receive from the occupant claiming such exemption a copy of a New York State sales tax exemption certificate.
E.
All of the provisions under Article 28 of the Tax Law of the State
of New York relating to or applicable to the administration and collection
of the taxes imposed by that article shall apply to the taxes imposed
by this article, with the same force and effect as if those provisions
had been incorporated in full into this article, except as otherwise
provided in § 1250 of the Tax Law.
A.
Every operator shall file with the Village Treasurer a return of
occupancy and of rents and of the taxes payable thereon for each quarterly
period ending the last day of February, May, August and November of
each year. Such returns shall be filed within 20 days from the final
day of the period covered thereby. The Village Treasurer may permit
or require returns to be made by other periods and upon such dates
as she may specify. If the Village Treasurer deems it necessary in
order to ensure the payment of the tax imposed by this article, she
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 she may specify.
B.
The forms of return shall be prescribed by the Village Treasurer
and shall contain such information as he/she may deem necessary for
the proper administration of this article. The Village Treasurer may
require amended returns to be filed within 20 days after notice of
any deficiency in the information required.
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
Weedsport and shall be credited to and deposited in the general fund
of the Village; and may thereafter be allocated at the discretion
of the Weedsport Village Board for any Village purpose.
If any provision of this section or the application thereof
to any person or circumstance shall be held invalid, the remainder
of this section and the application of such provision to other persons
or circumstances shall not be affected thereby.
