Section 1202-AA*3. Occupancy tax in the city of White Plains

(1)
  Notwithstanding any other provisions of law to the contrary, the city of
  White Plains, 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  tax  may  be collected and administered by the chief fiscal
  officer of the city of White Plains 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 laws.
    (3) Such local laws may provide that any tax imposed shall be paid  by
  the  person  liable  therefor  to  the owner of the room for hire in the
  hotel or to the person entitled to be paid the rent or  charge  for  the
  room  for  hire  in the hotel occupied for and on account of the city of
  White Plains 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  in
  respect  to  nonpayment  of the tax by the person occupying the room for
  hire in the hotel, 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 chief fiscal officer of the city of White Plains, 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 tax 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 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. For the purposes of this section,
  the term "permanent resident" shall mean a natural person occupying  any
  room or rooms in a hotel 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, interest 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 White Plains
  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  tax  for  a period to expire on December thirty-first, two
  thousand twelve. 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