Section 1202-O*2. Hotel or motel taxes in the city of Lockport, Niagara county

(1) Notwithstanding any other provisions of law to the contrary,  the city of Lockport, Niagara county is hereby authorized and  empowered
  to adopt and amend local laws imposing in such county 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 county. For the purposes
  of this section, the term "hotel" or "motel" shall mean and include  any
  facility providing lodging on an overnight basis and shall include those
  facilities  designated  and commonly known as "bed and breakfast", inns,
  and tourist homes. The rates of such tax shall not exceed  four  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 fourteen consecutive days.
    (2) Such tax may be collected and administered by the  city  treasurer
  or  other  fiscal  officers of the city of Lockport by such means and in
  such manner as other taxes which are now collected and  administered  by
  such officers 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 Lockport
  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 city treasurer
  or other fiscal officers 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
  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 or regulation
  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  Lockport  and
  shall  be  credited  to  and  deposited in the general fund of the city,
  thereafter to be allocated at the discretion of the  common  council  of
  the   city  of  Lockport  for  the  purposes  of  tourism  and  economic
  development; provided, however, that such local laws shall provide  that
  the  city  shall  be authorized to retain the necessary revenue to defer
  necessary expenses of the city in administering such  tax.  The  revenue
  derived   from   the  tax,  after  deducting  the  amount  provided  for
  administering such  tax,  as  so  authorized  by  local  law,  shall  be
  allocated  to  enhance  the  general  economy of the city of Lockport as
  follows: twenty-five percent of such revenue from this tax shall be used
  for the promotion of community and economic development in the  city  of
  Lockport;  and  the remaining seventy-five percent of said revenue shall

  be allocated and paid to a  not-for-profit  corporation  under  contract
  with the county for the promotion of tourism in the county.
    (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 3 §1202-o's