NY Tax L § 1202-O-2 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 1 - Authority to Impose Taxes Sub Part A - Taxes Administered by Cities, Counties and School Districts 1202-O*2 - Hotel or Motel Taxes in the City of Lockport, Niagara County.

* §  1202-o.  Hotel  or  motel  taxes in the city of Lockport, Niagara county. (1) Notwithstanding any other provisions of law to the contrary, the city of Lockport, Niagara county is hereby authorized and  empowered to adopt and amend local laws imposing in such county a tax, in addition to any other tax authorized and imposed pursuant to this article such as the legislature has or would have the power and authority to impose upon persons  occupying hotel or motel rooms in such county. For the purposes of this section, the term "hotel" or "motel" shall mean and include  any facility providing lodging on an overnight basis and shall include those facilities  designated  and commonly known as "bed and breakfast", inns, and tourist homes. The rates of such tax shall not exceed  five  percent (5%)  of the per diem rental rate for each room, provided, however, that such tax shall not be applicable to a permanent resident of a  hotel  or motel.  For  the  purposes of this section the term "permanent resident" shall mean a person occupying any room or rooms in a hotel or motel  for at least fourteen consecutive days.  (2)  Such  tax may be collected and administered by the city treasurer or other fiscal officers of the city of Lockport by such  means  and  in such  manner  as other taxes which are now collected and administered by such officers or as otherwise may be provided by such local law.  (3) Such local laws may provide that any tax imposed shall be paid  by the  person  liable  therefor  to  the  owner of the hotel or motel room occupied or to the person entitled to be paid the rent or charge for the hotel or motel room occupied for and on account of the city of  Lockport imposing  the  tax and that such owner or person entitled to be paid the rent or charge shall be liable for the collection  and  payment  of  the tax;  and  that  such  owner  or  person entitled to be paid the rent or charge shall have the same right in respect to collecting the  tax  from the  person  occupying  the  hotel  or  motel  room,  or  in  respect to nonpayment of the tax by the person occupying the hotel or  motel  room, as  if the tax were a part of the rent or charge and payable at the same time as the rent or charge; provided, however, that the  city  treasurer or other fiscal officers of the city, specified in such local law, shall be  joined as a party in any action or proceeding brought to collect the tax by the owner or by the person  entitled  to  be  paid  the  rent  or charge.  (4)  Such  local  laws  may  provide for the filing of returns and the payment of the tax on a monthly basis or on  the  basis  of  any  longer period of time.  (5)  This  section shall not authorize the imposition of such tax upon any transaction, by or with any of  the  following  in  accordance  with section twelve hundred thirty of this chapter:   a.  The state of New York, or any public corporation (including a pub- lic corporation created pursuant to agreement or  compact  with  another state  or  the  dominion  of  Canada),  improvement  district  or  other political subdivision of the state;   b. The United  States  of  America,  insofar  as  it  is  immune  from taxation;   c.  Any corporation or association, or trust, or community chest, fund or  foundation  organized  and  operated  exclusively   for   religious, charitable  or educational purposes, or for the prevention of cruelty to children or animals, and no part of the net earnings of which inures  to the  benefit of any private shareholder or individual and no substantial part of the activities of which is carrying on propaganda, or  otherwise attempting  to influence legislation; provided, however, that nothing in this paragraph shall include an organization operated  for  the  primary purpose  of  carrying  on a trade or business for profit, whether or not  all of its profits are payable to one or more organizations described in this paragraph.  (6) Any final determination of the amount of any tax payable hereunder shall  be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under article  seventy-eight  of the  civil practice law and rules if application therefor is made to the supreme court within thirty days after the giving of the notice of  such final  determination,  provided, however, that any such proceeding under article seventy-eight of the civil practice law and rules shall  not  be instituted unless:   a. The amount of any tax sought to be reviewed, with such interest and penalties  thereon  as  may  be  provided for by local law or regulation shall be first deposited and there is filed an undertaking, issued by  a surety  company  authorized  to  transact  business  in  this  state and approved by the superintendent of financial services of this state as to solvency and responsibility, in such amount as a justice of the  supreme court  shall  approve to the effect that if such proceeding be dismissed or the tax confirmed the petitioner will pay all costs and charges which may accrue in the prosecution of such proceeding; or   b. At the option of the petitioner such undertaking may be  in  a  sum sufficient  to  cover  the taxes, interests and penalties stated in such determination plus the costs and charges which may accrue against it  in the  prosecution  of the proceeding, in which event the petitioner shall not be required to pay such taxes, interest or penalties as a  condition precedent to the application.  (7)  Where  any  tax  imposed  hereunder  shall have been erroneously, illegally or unconstitutionally collected and application for the refund thereof duly made to the proper fiscal officer  or  officers,  and  such officer or officers shall have made a determination denying such refund, such  determination  shall  be  reviewable by a proceeding under article seventy-eight of the civil practice law and  rules,  provided,  however, that  such  proceeding is instituted within thirty days after the giving of the notice of such denial, that a final determination of tax due  was not  previously  made,  and that an undertaking is filed with the proper fiscal officer or officers in such amount and with such  sureties  as  a justice  of  the  supreme court shall approve to the effect that if such proceeding be dismissed or the tax confirmed, the  petitioner  will  pay all  costs  and  charges  which  may  accrue  in the prosecution of such proceeding.  (8) Except in the case of a wilfully false or fraudulent  return  with intent  to  evade the tax, no assessment of additional tax shall be made after the expiration of more than three  years  from  the  date  of  the filing  of  a  return,  provided, however, that where no return has been filed as provided by law the tax may be assessed at any time.  (9) All revenues resulting from the imposition of the  tax  under  the local  laws  shall be paid into the treasury of the city of Lockport and shall be credited to and deposited in the  general  fund  of  the  city, thereafter  to  be  allocated at the discretion of the common council of the  city  of  Lockport  for  the  purposes  of  tourism  and   economic development;  provided, however, that such local laws shall provide that the city shall be authorized to retain the necessary  revenue  to  defer necessary  expenses  of  the city in administering such tax. The revenue derived  from  the  tax,  after  deducting  the  amount   provided   for administering  such  tax,  as  so  authorized  by  local  law,  shall be allocated to enhance the general economy of  the  city  of  Lockport  as follows:  (a)  from  the first four percent (4%), twenty-five percent of such revenue from this tax shall be used for the promotion of  community and  economic  development  in  the  city of Lockport; and the remaining  seventy-five percent of the first four  percent  (4%)  of  said  revenue shall  be  allocated  and  paid  to  a  not-for-profit corporation under contract with the county for the promotion of tourism in the county; (b) the  additional  one percent (1%) of such revenue from this tax shall be dedicated to the operation of the discover Niagara shuttle.  (10) Each enactment of such a local law may provide for the imposition of a hotel or motel tax for a period of time no longer than three  years from  the  date of its enactment. Nothing in this section shall prohibit the adoption and enactment of local laws, pursuant to the provisions  of this  section,  upon  the  expiration  of  any  other  local law adopted pursuant to this section.  (11) If any provision of this section or the  application  thereof  to any  person or circumstance shall be held invalid, the remainder of this section and the application  of  such  provision  to  other  persons  or circumstances shall not be affected thereby.   * NB There are 3 §1202-o's