§ 1-26 Bed and Breakfast Amnesty Program.
RCNY § 1-26
(a)A three-month amnesty program will commence on such date as designated by the Commissioner for all operators of hotels having fewer than ten rooms, including but not limited to bed and breakfast establishments and hotels operated in private residences. This amnesty program shall apply with respect to liabilities for hotel room occupancy tax on hotel occupancies occurring prior to the day the amnesty program under this section begins. Except as provided in this section, all of the provisions applicable to the amnesty program established under 19 RCNY § 1-19, supra, shall apply to the amnesty program established under this section.
(b)In addition to the other requirements of this subchapter, an operator seeking amnesty under this section must register with the Department as a hotel operator if such person has not already done so. An amnesty program established under this section shall provide that upon submission of such written application and upon evidence of payment to the city of hotel room occupancy taxes and interest as provided in subdivision (c) of this section: (1) the Commissioner of Finance shall waive any applicable penalties, and no civil, administrative or criminal action or proceeding shall be brought against such operator with respect to the taxes so paid, (2) the Commissioner of Finance shall waive any liability of such operator for taxes required to be collected by such operator for hotel room occupancies occurring prior to the first day of the twelfth month preceding the day the amnesty program established under this section begins, in hotels having fewer than ten rooms, including but not limited to bed and breakfast establishments and hotels operated in a private residence, and any applicable interest.
(c)To be eligible under this section, an operator is required to pay hotel room occupancy taxes, and interest thereon, that such operator was required to collect for all hotel room occupancies in hotels having fewer than ten rooms, including but not limited to bed and breakfast establishments and hotels operated in a private residence, during the period commencing on the first day of the twelfth month preceding the day the amnesty program established under this section begins. Failure to pay all such taxes and interest shall result in a denial of amnesty.
(d)Notwithstanding any provision of subdivision (a) of 19 RCNY § 1-21, supra, amnesty may be granted under this section to any taxpayer who had an audit of hotel room occupancy tax pending with the Department of Finance on March 10, 2003 and to any taxpayer who is a party to an administrative proceeding or civil litigation commenced in the Department's conciliation bureau, the tax appeals tribunal or any court of this state with respect to any hotel room occupancy tax audit pending with the Department on March 10, 2003, provided the taxpayer withdraws from or discontinues such proceeding or litigation, with prejudice, prior to the granting of amnesty. See 19 RCNY § 1-21(a)(6), supra.
