Authorizes an occupancy tax in the village of Baldwinsville

Baldwinsville can tax hotel guests

This law lets Baldwinsville adopt a local lodging tax; it does not impose the tax itself. The village must pass a local law before guests owe the tax. The rate cannot exceed 5% of each room's daily rental rate, even for longer rentals. It covers hotels, motels, apartment hotels, boarding houses, bed-and-breakfasts, and similar tourist homes, and adds to other authorized taxes. Exemptions cover New York State and its public entities, plus the federal government where immune from tax. Organizations run only for religious, charitable, educational, or child- or animal-cruelty prevention purposes qualify if earnings do not benefit private individuals. People staying in hotel or motel rooms for at least 90 consecutive days are also exempt. The local law can require guests to pay the tax with rent and lodging owners or rent recipients to collect and remit it. The village's chief fiscal officer can administer collection; filing and payment periods can be monthly, shorter, or longer. Final tax decisions and denied refund requests can be challenged in state Supreme Court within 30 days after notice or denial. Court review requires financial security through a court-approved surety bond or an undertaking covering taxes, interest, penalties, and costs. Additional tax assessments generally must occur within three years after a return is filed, with limited exceptions; there is no deadline when no return is filed. Revenue goes into the village general fund for any lawful purpose. Each local tax law can last up to two years, and the village can adopt another when one expires. The state law took effect immediately, and its authorization expires December 31, 2027.