2023 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