D & Z Holding Corp. v. City of New York Department of Finance
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
The plaintiff operates a hotel in Brooklyn which houses homeless families. According to the plaintiff, during the relevant period, its hotel was 100% occupied and most of its occupants qualified as "permanent residents”, which, pursuant to Administrative Code of the City of New York § 11-2501 (8) and § 11-2502 (a) (4) (b), would exempt them from the New York City Hotel Room Occupancy Tax (see, Administrative Code ch 25). Nevertheless, the plaintiff allegedly collected from those occupants rent at the rate that the parties had previously agreed would be inclusive of "all taxes”. Consequently,…
2Cases cited8 opinions
- Hearst Corp. v. ClyneNew York Court of Appeals · 1980
- East Meadow Community Concerts Ass'n v. Board of Education of Union Free School District No. 3New York Court of Appeals · 1966
- Sheehan v. County of SuffolkNew York Court of Appeals · 1986
- Halperin v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- Paine v. ChickAppellate Division of the Supreme Court of the State of New York · 1975
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3Cited by8 opinions
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- 225 5th, L.L.C. v. Fiori Fiori, Inc.Appellate Division of the Supreme Court of the State of New York · 2011
- Donnelly v. MargolisAppellate Division of the Supreme Court of the State of New York · 1999
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