Gorelick v. Suffolk County Comptroller's Office

Summary

The Appellate Division, Second Department, affirmed summary judgment for the Suffolk County Comptroller's Office in a dispute over hotel and motel occupancy taxes imposed on a house rented for periods of less than 30 consecutive days. The court held that the enabling statute and Suffolk County law encompassed the plaintiff's rentals and remitted the matter for entry of a declaratory judgment in the Comptroller's favor.

Holdings

1. The enabling statute's expansive definition of "hotel or motel" encompasses Gorelick's rental of the property for periods of less than 30 consecutive days, and the corresponding Suffolk County definitions are consistent with the authorizing statutory language.
2. The Supreme Court properly granted the Comptroller summary judgment dismissing the complaint and determined that the Comptroller was entitled to a declaration in its favor as a matter of law.

Questions Presented

1. Whether Suffolk County's enabling statute and local Hotel and Motel Occupancy Tax Law authorize assessment of hotel and motel occupancy taxes on Gorelick's property when rented for periods of less than 30 consecutive days.
2. Whether the Supreme Court properly granted the Comptroller summary judgment and declaratory relief.

Disposition

affirmed