Section 1202-AA*2. Occupancy tax in the city of Rye

(1) Notwithstanding any
  other  provision  of law to the contrary, the city of Rye, 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 of  it  which
  is  regularly  used and kept open as such 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.
    (2)  Such  taxes may be collected and administered by the chief fiscal
  officer of the city of Rye 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 Rye 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  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  of  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; or
    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.

    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 Rye 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