Section 1202-T. Hotel or motel taxes in Niagara county

(1)  a.
  Notwithstanding any other provisions of law to the contrary, the  county
  of  Niagara  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.
    b. (i) 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
  thirty  consecutive  days.  Notwithstanding  any other provision of this
  section, any city in the county of Niagara imposing hotel or motel taxes
  pursuant to the authority of this subpart shall have the prior right  to
  impose such taxes in such city, up to the maximum rate of tax authorized
  for  such  city  in  this  subpart; and the rate of tax authorized to be
  imposed by the county pursuant to the authority of this section  in  any
  such  city  imposing  such  a  tax  shall be reduced by the rate of such
  city's tax.
    (ii) Provided further that, any such city tax, to the extent  that  it
  would  require  a reduction in the county's tax rate imposed pursuant to
  this section in  such  city,  shall  not  become  effective  before  the
  commencement  of  the county's next succeeding fiscal year and then only
  if the city shall have given notice to such county of its imposition  of
  such  tax  at  least six months prior to the commencement of such fiscal
  year, provided, however, that the local legislative body of such  county
  may  waive  the  requirement  of  such  notice  and  postponement of the
  effective date of such city tax.
    (2) Such tax may be collected and administered by the county treasurer
  or other fiscal officers of Niagara county 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 county of Niagara
  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
  non-payment  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 county treasurer
  or  other  fiscal  officers  of the county, 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 article:
    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.
    (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  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 law shall be paid into the treasury of Niagara county and shall be
  credited to and deposited in the general fund of the county,  thereafter
  to  be allocated and paid to a not-for-profit corporation under contract
  with the county for the promotion of tourism in  the  county.  Provided,
  however,  that  such  local  law  shall provide that the county shall be
  authorized to retain up to a maximum of five percent of such revenue  to
  defer the necessary expenses of the county in administering such tax.
    (10) Each enactment of 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 2 § 1202-t's