NY Tax L § 1202-L-4 (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-L*4 - Hotel or Motel Taxes in Niagara Falls.

* § 1202-l. Hotel or motel taxes in Niagara Falls. (1) Notwithstanding any  other  provisions of law to the contrary, the city of Niagara Falls is hereby authorized  and  empowered  to  adopt  and  amend  local  laws imposing  in  such  city  a  tax  in  addition to any tax authorized and imposed pursuant to this article such as the legislature  has  or  would have  the  power  and authority to impose on persons occupying hotel and motel rooms in such city. The rate of such tax shall be six  per  centum (6%)  per  day  of  the rent or charge for each room; provided, however, such tax shall not be applicable to a permanent resident of a hotel. For the purposes of this section, the term "permanent resident" shall mean a person occupying any room or rooms  in  a  hotel  for  at  least  thirty consecutive days.  (2)  Such  tax may be collected and administered by the comptroller of the city of Niagara Falls by such means and  in  such  manner  as  other taxes  which  are  now  collected  and  administered by such officers as provided by 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 room occupied or to the  person  entitled  to  be paid the rent or charge for the hotel room occupied for and on account of the city of Niagara  Falls  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  room,  or  in respect to nonpayment of the tax by the person occupying the hotel 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 comptroller of the city of Niagara Falls 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 or shorter period of time. Such returns shall be filed within  twenty  days from the expiration of the period covered.  (5)  This  section shall not authorize the imposition of such tax upon the following:   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. The United Nations or other world-wide  international  organization of which the United States is a member; and   d. 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 transmit 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, interest and  penalties  stated  in  such determination  plus the costs and charges which may accrue against it in the prosecution of the proceedings 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)  Revenues  resulting from the imposition of tax authorized by this act shall be paid into the treasury of the city  of  Niagara  Falls  and shall  be  credited to and deposited in the general fund account of such city and shall be used only for the promotion of  convention  activities and  tourism as follows: (a) from the first four per centum (4%), eighty percent of such revenue from this tax shall be allocated and paid  to  a not-for-profit  corporation  under  contract  with  the  county  for the promotion of tourism in the county;  fifteen  percent  of  such  revenue shall be retained by the city of Niagara Falls for any city purpose; and the remaining five percent of said first four per centum (4%) of revenue shall  be  retained  by the city of Niagara Falls for administration and collection costs; (b) the additional one percentum (1%) of such  revenue from   this  tax  first  authorized  pursuant  to  chapter  two  hundred forty-seven of the laws of two thousand six shall be  dedicated  to  the continuation of a trolley service for the purpose of transporting guests of  hotels and motels to area tourism attractions; and (c) an additional one per centum (1%) of revenue shall be dedicated to  the  operation  of the  Discover  Niagara  shuttle.  The  terms "convention activities" and "tourism" may be defined by a resolution of the city council of the city of Niagara Falls.  (10) 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 4 § 1202-l's