Section 1202-L*2. Hotel or motel taxes in the city of Canandaigua

(1)
  Notwithstanding any other provisions of law to the contrary, the city of
  Canandaigua 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 hotel or motel rooms in such city. For the  purposes  of  this
  section, the term "hotel" or "motel" shall mean and include any facility
  consisting of rentable units and providing lodging on an overnight basis
  and shall include those facilities designated and commonly known as "bed
  and breakfast" and "tourist" facilities.
    The  rates  of such tax shall not exceed three percent of the per diem
  rental rate for each room, provided however, that such tax shall not  be
  applicable to a permanent resident of a hotel or motel. For the purposes
  of  this  section  the  term  "permanent  resident"  shall mean a person
  occupying any room or rooms in a hotel or  motel  for  at  least  ninety
  consecutive days.
    (2)  Such  tax  may  be collected and administered by the chief fiscal
  officer of the city of Canandaigua 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 tax imposed shall be paid  by
  the  person  liable  therefor  to  the  owner of the hotel or motel room
  occupied or to the person entitled to be paid the rent or charge for the
  hotel or motel  room  occupied  for  and  on  account  of  the  city  of
  Canandaigua  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 or motel room, or in respect
  to  nonpayment  of  the  tax  by the person occupying the hotel or motel
  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  chief
  fiscal officer of the city, specified in such local law, 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 transaction, by or with any of  the  following  in  accordance  with
  section twelve hundred thirty of this chapter:
    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.  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 shall be first
  deposited and there is 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 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)  All  revenues  resulting from the imposition of the tax under the
  local laws shall be paid into the treasury of the  city  of  Canandaigua
  and  shall be credited to and deposited in the general fund of the city;
  and the local law shall provide that the city  shall  be  authorized  to
  retain  the  necessary  revenue  to  defer  the  expense  of the city in
  administering such tax  and  the  balance  of  such  revenues  shall  be
  allocated to enhance the general economy of the city of Canandaigua.
    (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.
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