* § 1202-o. Hotel or motel taxes in the city of Lockport, Niagara\ncounty. (1) Notwithstanding any other provisions of law to the contrary,\nthe city of Lockport, Niagara county is hereby authorized and empowered\nto adopt and amend local laws imposing in such county a tax, in addition\nto any other tax authorized and imposed pursuant to this article such as\nthe legislature has or would have the power and authority to impose upon\npersons occupying hotel or motel rooms in such county. For the purposes\nof this section, the term "hotel" or "motel" shall mean and include any\nfacility providing lodging on an overnight basis and shall include those\nfacilities designated and commonly known as "bed and breakfast", inns,\nand tourist homes. The rates of such tax shall not exceed five percent\n(5%) of the per diem rental rate for each room, provided, however, that\nsuch tax shall not be applicable to a permanent resident of a hotel or\nmotel. For the purposes of this section the term "permanent resident"\nshall mean a person occupying any room or rooms in a hotel or motel for\nat least fourteen consecutive days.\n (2) Such tax may be collected and administered by the city treasurer\nor other fiscal officers of the city of Lockport by such means and in\nsuch manner as other taxes which are now collected and administered by\nsuch officers or as otherwise may be provided by such 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 or motel room\noccupied or to the person entitled to be paid the rent or charge for the\nhotel or motel room occupied for and on account of the city of Lockport\nimposing the tax and that such owner or person entitled to be paid the\nrent or charge shall be liable for the collection and payment of the\ntax; and that such owner or person entitled to be paid the rent or\ncharge shall have the same right in respect to collecting the tax from\nthe person occupying the hotel or motel room, or in respect to\nnonpayment of the tax by the person occupying the hotel or motel room,\nas if the tax were a part of the rent or charge and payable at the same\ntime as the rent or charge; provided, however, that the city treasurer\nor other fiscal officers of the city, specified in such local law, shall\nbe joined as a party in any action or proceeding brought to collect the\ntax by the owner or by the person entitled to be paid the rent or\ncharge.\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\nperiod of time.\n (5) This section shall not authorize the imposition of such tax upon\nany transaction, by or with any of the following in accordance with\nsection twelve hundred thirty of this chapter:\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. 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 o
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