Authorizes the town of Dickinson to establish hotel and motel taxes within such town

Dickinson can add taxes for hotel guests

The law lets Dickinson in Broome County, New York, adopt a local tax on hotel, motel, and similar lodging. The town must pass a local law before charging the tax. The rate cannot exceed 3% of the daily room price, even for rooms rented for longer periods. This tax is added to other lawful taxes. People responsible for the room bill pay it, and lodging owners collect it and send it to the town. Owners can collect the tax as part of the rent. Guests occupying rooms for at least 30 consecutive days are exempt. Exemptions also cover New York State and its public bodies, plus the federal government where protected from taxation. Qualifying religious, charitable, educational, and child- or animal-protection nonprofits are also exempt, subject to limits on private earnings and political activity. The town's chief fiscal officer handles collection unless local law sets another method. Local law can require monthly returns or another payment schedule. Revenue goes into the town's general fund for any lawful town purpose. Each local tax law can last no more than two years, and the town can pass another after expiration. Final tax decisions can be challenged in court within 30 days after notice. Refunds can be sought for taxes collected by mistake, unlawfully, or unconstitutionally; refund decisions are also reviewable in court. Court challenges have deposit and possible security requirements, with an adequate guarantee allowed instead of a deposit. Additional tax assessments generally have a three-year limit, but no limit applies to willful fraud or missing returns. The law takes effect immediately, and the authorization expires September 1, 2027.