* § 1202-l. Hotel or motel taxes in Niagara Falls. (1) Notwithstanding\nany other provisions of law to the contrary, the city of Niagara Falls\nis hereby authorized and empowered to adopt and amend local laws\nimposing in such city a tax in addition to any tax authorized and\nimposed pursuant to this article such as the legislature has or would\nhave the power and authority to impose on persons occupying hotel and\nmotel rooms in such city. The rate of such tax shall be six per centum\n(6%) per day of the rent or charge for each room; provided, however,\nsuch tax shall not be applicable to a permanent resident of a hotel. For\nthe purposes of this section, the term "permanent resident" shall mean a\nperson occupying any room or rooms in a hotel for at least thirty\nconsecutive days.\n (2) Such tax may be collected and administered by the comptroller of\nthe city of Niagara Falls by such means and in such manner as other\ntaxes which are now collected and administered by such officers as\nprovided by local law.\n (3) Such local laws may provide that any tax imposed shall be paid by\nthe person liable therefor to the owner of the hotel room occupied or to\nthe person entitled to be paid the rent or charge for the hotel room\noccupied for and on account of the city of Niagara Falls imposing the\ntax and that such owner or person entitled to be paid the rent or charge\nshall be liable for the collection and payment of the tax; and that such\nowner or person entitled to be paid the rent or charge shall have the\nsame right in respect to collecting the tax from the person occupying\nthe hotel room, or in respect to nonpayment of the tax by the person\noccupying the hotel room, as if the tax were a part of the rent or\ncharge and payable at the same time as the rent or charge; provided,\nhowever, that the city comptroller of the city of Niagara Falls shall be\njoined as a party in any action or proceeding brought to collect the tax\nby the owner or by the person entitled to be paid 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. Such returns shall be filed within twenty days\nfrom the expiration of the period covered.\n (5) This section shall not authorize the imposition of such tax upon\nthe following:\n a. The state of New York, or any public corporation (including a pub-\nlic corporation created pursuant to agreement or compact with another\nstate or the Dominion of Canada), improvement district or other\npolitical subdivision of the state;\n b. The United States of America, insofar as it is immune from\ntaxation;\n c. The United Nations or other world-wide international organization\nof which the United States is a member; and\n d. 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.\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-eight of\nthe civil practice law and rules if application therefor is made to the\nsupreme court within thirty days after the giving of the notice of such\nfinal determination, provided, however, that any such proceeding under\narticle
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