§ 285.07. Administration and collection.

1.

The tax imposed by this chapter shall be administered and collected by the county official or such other county employee as he may designate by such means and in such manner as are other taxes which are now collected and administered or as otherwise are provided by this chapter. The tax may also be collected, for and on behalf of the county, by an entity authorized by contract to do so.

2.

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, including but not limited to, arrangements made utilizing an internet platform, and upon every evidence of occupancy or any bill or statement of charges made for said occupancy issued or delivered by the operator directly, indirectly or through the use of an internet platform, and the tax shall be paid by the occupant to the operator as trustee for and on account of the county, and the operator shall be liable for the collection thereof and for the tax. The operator and any officer of any corporate operator shall be personally liable for the tax collected or required to be collected under this chapter, 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 may have in the event of nonpayment of rent by the occupant; provided, however, that the county official or employees or agents duly designated by him shall be joined as a party in any action or proceeding brought by the operator to collect or enforce collection of the tax.

3.

The county official may, wherever he deems it necessary for the proper enforcement of this chapter, provide by regulation that the occupant shall file returns and pay directly to the county official the tax imposed at such times as returns are required to be filed and payment over made by the operator.

4.

The tax imposed by this chapter shall be paid upon any occupancy on and after January 1, 1988, although such occupancy is had pursuant to a contract, lease or other arrangement made prior to such date. Where rent is paid or charged or billed or falls due on either a weekly, monthly or other term basis, the rent so paid, charged, billed or falling due shall be subject to the tax herein imposed to the extent that it covers any portion of the period on and after January 1, 1988. Where any tax has been paid hereunder upon any rent which has been ascertained to be worthless, the county official may by regulation provide for credit and/or refund of the amount of such tax upon application therefor as provided in section 285.13 of this chapter.

5.

For the purpose of the proper administration of this chapter 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 subsection 3. of section 285.04 of this chapter, 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.

(Added by L.L. No. 11-1987; amended by L.L. No. 15-1989; L.L. No. 16-2018 , § 5)