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In the Matter of
THOMAS J. SCHNEIDER,
Appellant
Attorney Affirmation in
opposition to Motion by
Appellant for Leave to
Appeal to the Court of
Appeals
-vAppellate Division Case
No. 521671
Schuyler County Index No.
2014-0055
SCHUYLER COUNTY,
Respondent.
2.
4.
5.
6.
7.
8.
9.
11.
12.
13.
15.
fully herein.
Schuyler County imposes a four percent (4%) local tax upon the
rent for every occupancy of a room or rooms in a hotel, motel, bed
and breakfast or tourist facility having one or more rooms in the
county. This local tax was instituted under the authority of Tax
Law 1202-i1 (the enabling statute) and Local Law No. 2 of the
Year 1988 (the local law), as amended most recently in 2008.
This local tax is in addition to the state taxes imposed on such
services.
19.
Neither the statutory text of the local law nor the state enabling
legislation contains the bungalow exemption that appellant
seeks to impose herein.
20.
22.
23.
b.
c.
26.
27.
10
NYCRR 527.9(a) (2) (i). These are taxes that are collected at the
state level by the Commissioner. Tax Law 1148.
28.
29.
Indeed,
the
Commissioner
has
explicitly
stated
that
its
The
31.
different,
state-administered,
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tax
and
argued that
the
Similarly,
to
the
extent
that appellant
argues that
the
argument
runs
contrary
to
the
principle
that
the
In sum, the appellant argues that this Court should ignore the
plain meaning of the enabling statute, ignore the plain meaning of
the local law and create an exemption based upon a regulation
interpreting a different statute; a regulation that even the
Commissioner of Taxation has declined to extend to locally
administered taxes such as the one at issue.
13
Conclusion.
35.
For all the reasons set forth herein and in the memorandum and
order of the Appellate Division, it is respectfully submitted that
this Court should decline to hear appellants appeal. Accordingly,
appellants motion for leave to appeal should be denied in all
respects.
Dated: