New York Consolidated Laws, Tax Law - TAX § 1104. Convention center hotel unit fee

(a) Imposition.  In addition to any other fee or tax imposed by this article or any other law, on and after April first, two thousand five, there is hereby imposed within the territorial limits of a city with a population of a million or more and there shall be paid a unit fee on every occupancy of a unit in a hotel in such city at the rate of one dollar and fifty cents per unit per day, except that such unit fee shall not be imposed upon (1) occupancy by a permanent resident or (2) where the rent per unit is not more than at the rate of two dollars per day.

(b) Administration and enforcement.  The unit fee imposed by this section shall be administered and collected in a like manner as the tax imposed by subdivision (e) of section eleven hundred five of this article.  All the provisions of this article (except sections eleven hundred seven , eleven hundred eight and eleven hundred nine ), including the definition and exemption provisions, relating to or applicable to the administration, collection and disposition of the tax imposed by subdivision (e) of such section eleven hundred five of this article shall apply to the unit fee imposed by this section so far as such provisions can be made applicable to such unit fee with such limitations as are set forth in this article, and such modifications as are set forth in this section and as may be necessary in order to adopt such language to the unit fee so imposed.  Such provisions shall apply with the same force and effect as if the language of those provisions had been incorporated in full in this section and had expressly referred to the unit fee imposed by this section, except to the extent that any provision is either inconsistent with a provision of this section or is not relevant to the unit fee imposed by this section.  For purposes of this section, unless a different meaning is clearly required:  (1) any reference in this article to the tax or taxes imposed by this article shall be deemed to refer also to the unit fee imposed by this section;  and (2) any reference to tax, taxes or sales tax in section eighteen hundred seventeen of this chapter shall be deemed to refer also to the unit fee imposed by this section.

(c) Transitional provision.  The unit fee imposed by this section shall be paid on any occupancy on or after April first, two thousand five, although such occupancy is pursuant to a prior contract, lease or other arrangement.  Where the charge for occupancy is paid on a weekly, monthly or other term basis, the occupancy shall be subject to the unit fee imposed by this section to the extent that it covers any day on or after April first, two thousand five.  Where a person occupies a unit for less than a full day and pays less than the rent for a full day, the unit fee due pursuant to this section shall nevertheless be the same amount as would be due had such person occupied the unit for a full day at the rent for a full day.

(d) Deposit and disposition of revenue.  (1) Notwithstanding any provision of law to the contrary, the fees, interest and penalties imposed by this section and received by the commissioner, after deducting the amount which the commissioner shall determine to be necessary for reasonable costs to administer, collect and distribute such fees, penalties and interest, shall be deposited daily with such responsible banks, banking houses or trust companies, as may be designated by the comptroller, to the credit of the comptroller, to be held in trust for the convention center development corporation established by chapter thirty-five of the laws of nineteen hundred seventy-nine, as amended.  Such an account may be established in one or more of such depositories.  Such deposits shall be kept separate and apart from all other money in the possession of the comptroller.  The comptroller shall require adequate security from all such depositories.  Of the total revenue collected or received under this section, the comptroller shall retain in the comptroller's hands such amount as the commissioner may determine to be necessary for refunds under this section.

(2) On or before the twelfth day of each month:  (A) after reserving such amount for such refunds and such costs, the commissioner shall certify to the comptroller the amount of all revenues so received during the prior month as a result of the fees, interest and penalties so imposed;  and (B) the amount of revenues so certified shall be paid by the comptroller to the chief fiscal officer of the convention center development corporation established by chapter thirty-five of the laws of nineteen hundred seventy-nine, as amended, for disposition in the convention center development fund established by such chapter thirty-five of the laws of nineteen hundred seventy-nine, as amended.

(e) Termination of unit fee.  (1) At the end of the last day of the month in which all the bonds, secured in whole or in part by such fee, issued by such convention center development corporation, established by chapter thirty-five of the laws of nineteen hundred seventy-nine, as amended, shall have been fully paid and discharged or shall have been deemed to be paid under the resolution authorizing such bonds, together with interest thereon and interest on unpaid installments of interest, the unit fee imposed by this section shall terminate.  Despite such termination, the provisions of this section and any regulations promulgated thereunder, including the provisions with respect to assessment, payment, termination, collection and refund of such fees, penalties and interest, the requirements for filing returns, preservation of records and disposition of revenue shall continue in full force and effect with respect to all such fees accrued up to the effective date of such termination.

(2) At least ninety days prior to the date that the unit fee is imposed by this section shall have terminated pursuant to paragraph one of this subdivision, the chief executive officer, or such officer's delegate, of such development corporation shall provide written notification to the commissioner of the date by which such unit fee shall have terminated, so that such commissioner can timely notify persons required to collect tax, as defined by subdivision one of section eleven hundred thirty-one of this article, of such termination and take such other steps as are necessary or desirable to administer such termination.  Provided that failure by such chief executive officer or such officer's delegate to provide such notice shall not affect the termination of such unit fee.


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