People v. Reilly

William Reilly, an officer of Hylan Motel Inc., is charged with failure to register and file tax returns pursuant to title V of chapter 41 of the Administrative Code of the City of New York.

The defendant admits that he did not register and file tax returns, but contends that a motel is not subject to tax under the sections imposing a tax on occupancy of rooms in hotels, apartment hotels and lodging houses. The People urge that the local law imposing the tax applies to all types of accommodations for the lodging of transients and that a “motel” falls squarely within the definition of “ lodging…