Section 1202-AA. Occupancy tax in the city of New Rochelle

(1)
  Notwithstanding any other provision of law to the contrary, the city  of
  New  Rochelle,  in  the  county of Westchester, is hereby authorized and
  empowered to adopt and amend local laws imposing in such city 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 any room for hire in any
  hotel. For the purposes of this section, the term "hotel" shall  mean  a
  building  or  portion  thereof which is regularly utilized and kept open
  for the lodging of guests. The term "hotel" includes an apartment hotel,
  a motel, or a boarding house, whether or not meals are served. The  rate
  of  such  tax shall not exceed three percent of the per diem rental rate
  for each room whether such room is rented on a  daily  or  longer  basis
  period of time.
    (2)  Such  taxes may be collected and administered by the chief fiscal
  officer of the city of New Rochelle by such means and in such manner  as
  other  taxes which are now collected and administered by such officer or
  as otherwise may be provided by such local law.
    (3) Such local laws may provide that any taxes imposed shall  be  paid
  by  the  person liable therefor to the owner of the room for hire in the
  hotel or other similar place of public accommodation occupied or to  the
  person  entitled  to be paid the rent or charge for the room for hire in
  the hotel or other similar place of public  accommodation  occupied  for
  and  on  account  of  the city of New Rochelle 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 such 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
  room  for  hire  in  the  hotel  or  other  similar  place   of   public
  accommodation,  or  in  respect  to  nonpayment of the tax by the person
  occupying the room for hire in the hotel  or  similar  place  of  public
  accommodation,  as  if  the  taxes were a part of the rent or charge and
  payable at the same time as the rent or charge; provided, however,  that
  the  chief  fiscal  officer  of  the city, specified in such local laws,
  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 taxes on a monthly basis or on the basis of any longer or
  shorter period of time.
    (5)  This  section shall not authorize the imposition of such tax upon
  any of the following:
    a. The state of New York,  or  any  public  corporation  (including  a
  public 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; or
    d.  A permanent resident of a hotel or motel. For the purposes of this
  section, the term "permanent  resident"  shall  mean  a  natural  person
  occupying  any  room  or  rooms  in a hotel or motel for at least thirty
  consecutive days.
    (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 notice of such
  final determination, provided, however, that any such  proceeding  under
  such article seventy-eight 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 laws or regulations
  shall be first deposited and there shall be filed an undertaking, issued
  by a surety company authorized to transact business in  this  state  and
  approved by the superintendent of insurance 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  taxes  imposed  hereunder shall have been erroneously
  illegally or unconstitutionally collected and application for the refund
  therefor 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 taxes 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 willfully 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 New Rochelle
  and shall be credited to and deposited in the general fund of the  city.
  Such revenues may be used for any lawful purpose.
    (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 8 § 1202-aa's
    * NB Repealed July 11, 2012