N.Y. Tax Law § 1202-L*4 — Hotel or motel taxes in Niagara Falls

* § 1202-l. Hotel or motel taxes in Niagara Falls. (1) Notwithstanding\nany other provisions of law to the contrary, the city of Niagara Falls\nis hereby authorized and empowered to adopt and amend local laws\nimposing in such city a tax in addition to any tax authorized and\nimposed pursuant to this article such as the legislature has or would\nhave the power and authority to impose on persons occupying hotel and\nmotel rooms in such city. The rate of such tax shall be six per centum\n(6%) per day of the rent or charge for each room; provided, however,\nsuch tax shall not be applicable to a permanent resident of a hotel. For\nthe purposes of this section, the term "permanent resident" shall mean a\nperson occupying any room or rooms in a hotel for at least thirty\nconsecutive days.\n (2) Such tax may be collected and administered by the comptroller of\nthe city of Niagara Falls by such means and in such manner as other\ntaxes which are now collected and administered by such officers as\nprovided by local law.\n (3) Such local laws may provide that any tax imposed shall be paid by\nthe person liable therefor to the owner of the hotel room occupied or to\nthe person entitled to be paid the rent or charge for the hotel room\noccupied for and on account of the city of Niagara Falls imposing the\ntax and that such owner or person entitled to be paid the rent or charge\nshall be liable for the collection and payment of the tax; and that such\nowner or person entitled to be paid the rent or charge shall have the\nsame right in respect to collecting the tax from the person occupying\nthe hotel room, or in respect to nonpayment of the tax by the person\noccupying the hotel room, as if the tax were a part of the rent or\ncharge and payable at the same time as the rent or charge; provided,\nhowever, that the city comptroller of the city of Niagara Falls shall be\njoined as a party in any action or proceeding brought to collect the tax\nby the owner or by the person entitled to be paid the rent or charge.\n (4) Such local laws may provide for the filing of returns and the\npayment of the tax on a monthly basis or on the basis of any longer or\nshorter period of time. Such returns shall be filed within twenty days\nfrom the expiration of the period covered.\n (5) This section shall not authorize the imposition of such tax upon\nthe following:\n a. The state of New York, or any public corporation (including a pub-\nlic corporation created pursuant to agreement or compact with another\nstate or the Dominion of Canada), improvement district or other\npolitical subdivision of the state;\n b. The United States of America, insofar as it is immune from\ntaxation;\n c. The United Nations or other world-wide international organization\nof which the United States is a member; and\n d. Any corporation, or association, or trust, or community chest, fund\nor foundation, organized and operated exclusively for religious,\ncharitable, or educational purposes, or for the prevention of cruelty to\nchildren or animals, and no part of the net earnings of which inures to\nthe benefit of any private shareholder or individual and no substantial\npart of the activities of which is carrying on propaganda, or otherwise\nattempting to influence legislation; provided, however, that nothing in\nthis paragraph shall include an organization operated for the primary\npurpose of carrying on a trade or business for profit, whether or not\nall of its profits are payable to one or more organizations described in\nthis paragraph.\n (6) Any final determination of the amount of any tax payable hereunder\nshall be reviewable for error, illegality or unconstitutionality or any\nother reason whatsoever by a proceeding under article seventy-eight of\nthe civil practice law and rules if application therefor is made to the\nsupreme court within thirty days after the giving of the notice of such\nfinal determination, provided, however, that any such proceeding under\narticle seventy-eight of the civil practice law and rules shall not be\ninstituted unless (a) the amount of any tax sought to be reviewed, with\nsuch interest and penalties thereon as may be provided for by local law\nor regulation, shall be first deposited and there is filed an\nundertaking, issued by a surety company authorized to transmit business\nin this state and approved by the superintendent of financial services\nof this state as to solvency and responsibility, in such amount as a\njustice of the supreme court shall approve to the effect that if such\nproceeding be dismissed or the tax confirmed the petitioner will pay all\ncosts and charges which may accrue in the prosecution of such proceeding\nor (b) at the option of the petitioner such undertaking may be in a sum\nsufficient to cover the taxes, interest and penalties stated in such\ndetermination plus the costs and charges which may accrue against it in\nthe prosecution of the proceedings in which event the petitioner shall\nnot be required to pay such taxes, interest or penalties as a condition\nprecedent to the application.\n (7) Where any tax imposed hereunder shall have been erroneously,\nillegally or unconstitutionally collected and application for the refund\nthereof duly made to the proper fiscal officer or officers, and such\nofficer or officers shall have made a determination denying such refund,\nsuch determination shall be reviewable by a proceeding under article\nseventy-eight of the civil practice law and rules, provided, however,\nthat such proceeding is instituted within thirty days after the giving\nof the notice of such denial, that a final determination of tax due was\nnot previously made, and that an undertaking is filed with the proper\nfiscal officer or officers in such amount and with such sureties as a\njustice of the supreme court shall approve to the effect that if such\nproceeding be dismissed or the tax confirmed, the petitioner will pay\nall costs and charges which may accrue in the prosecution of such\nproceeding.\n (8) Except in the case of a wilfully false or fraudulent return with\nintent to evade the tax, no assessment of additional tax shall be made\nafter the expiration of more than three years from the date of the\nfiling of a return, provided, however, that where no return has been\nfiled as provided by law the tax may be assessed at any time.\n (9) Revenues resulting from the imposition of tax authorized by this\nact shall be paid into the treasury of the city of Niagara Falls and\nshall be credited to and deposited in the general fund account of such\ncity and shall be used only for the promotion of convention activities\nand tourism as follows: (a) from the first four per centum (4%), eighty\npercent of such revenue from this tax shall be allocated and paid to a\nnot-for-profit corporation under contract with the county for the\npromotion of tourism in the county; fifteen percent of such revenue\nshall be retained by the city of Niagara Falls for any city purpose; and\nthe remaining five percent of said first four per centum (4%) of revenue\nshall be retained by the city of Niagara Falls for administration and\ncollection costs; (b) the additional one percentum (1%) of such revenue\nfrom this tax first authorized pursuant to chapter two hundred\nforty-seven of the laws of two thousand six shall be dedicated to the\ncontinuation of a trolley service for the purpose of transporting guests\nof hotels and motels to area tourism attractions; and (c) an additional\none per centum (1%) of revenue shall be dedicated to the operation of\nthe Discover Niagara shuttle. The terms "convention activities" and\n"tourism" may be defined by a resolution of the city council of the city\nof Niagara Falls.\n (10) If any provision of this section or the application thereof to\nany person or circumstance shall be held invalid, the remainder of this\nsection and the application of such provision to other persons or\ncircumstances shall not be affected thereby.\n * NB There are 4 § 1202-l's\n