* § 1202-aa. Occupancy tax in the city of White Plains. (1)\nNotwithstanding any other provisions of law to the contrary, the city of\nWhite Plains, in the county of Westchester, is hereby authorized and\nempowered to adopt and amend local laws imposing in such city a tax, in\naddition to any other tax authorized and imposed pursuant to this\narticle, such as the legislature has or would have the power and\nauthority to impose upon persons occupying any room for hire in any\nhotel. For the purposes of this section, the term "hotel" shall mean a\nbuilding or portion of it which is regularly used and kept open as such\nfor the lodging of guests. The term "hotel" includes an apartment hotel,\na motel or a boarding house, whether or not meals are served. The rate\nof such tax shall not exceed three percent of the per diem rental rate\nfor each room whether such room is rented on a daily or longer basis.\n (2) Such tax may be collected and administered by the chief fiscal\nofficer of the city of White Plains by such means and in such manner as\nother taxes which are now collected and administered by such officer or\nas otherwise may be provided by such local laws.\n (3) Such local laws may provide that any tax imposed shall be paid by\nthe person liable therefor to the owner of the room for hire in the\nhotel or to the person entitled to be paid the rent or charge for the\nroom for hire in the hotel occupied for and on account of the city of\nWhite Plains imposing the tax and that such owner or person entitled to\nbe paid the rent or charge shall be liable for the collection and\npayment of the tax; and that such owner or person entitled to be paid\nthe rent or charge shall have the same right in respect to collecting\nthe tax from the person occupying the room for hire in the hotel, or in\nrespect to nonpayment of the tax by the person occupying the room for\nhire in the hotel, as if the tax were a part of the rent or charge and\npayable at the same time as the rent or charge; provided, however, that\nthe chief fiscal officer of the city of White Plains, specified in such\nlocal laws, shall be joined as a party in any action or proceeding\nbrought to collect the tax by the owner or by the person entitled to be\npaid the rent or charge.\n (4) Such local laws may provide for the filing of returns and the\npayment of the tax on a monthly basis or on the basis of any longer or\nshorter period of time.\n (5) This section shall not authorize the imposition of such tax upon\nany of the following:\n a. The state of New York, or any public corporation (including a\npublic corporation created pursuant to agreement or compact with another\nstate or Canada), improvement district or other political subdivision of\nthe state;\n b. The United States of America, insofar as it is immune from\ntaxation;\n c. Any corporation or association, or trust, or community chest, fund\nor foundation organized and operated exclusively for religious,\ncharitable or educational purposes, or for the prevention of cruelty to\nchildren or animals, and no part of the net earnings of which inures to\nthe benefit of any private shareholder or individual and no substantial\npart of the activities of which is carrying on propaganda, or otherwise\nattempting to influence legislation; provided, however, that nothing in\nthis paragraph shall include an organization operated for the primary\npurpose of carrying on a trade or business for profit, whether or not\nall of its profits are payable to one or more organizations described in\nthis paragraph; or\n d. A permanent resident of a hotel. For the purposes of this section,\nthe term "permanent resident" shall mean a natural person occupying any\nroom or rooms in a hotel for at least thirty consecutive days.\n (6) Any final determination of the amount of any tax payable hereunder\nshall be reviewable for error, illegality or unconstitutionality or any\nother reason whatsoever by a proceeding under article seventy-ei
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