[Adopted 8-7-2007 by L.L. No. 1-2007]
This article shall be known as the "City of
Geneva Room Occupancy Tax."
The intent of this article shall be to promote
tourism and enhance the general economy of the City of Geneva.
When used in this article, the following terms
shall have the meanings indicated:
The City of Geneva.
The Comptroller of the City of Geneva.
The use or possession or the right to the use or possession
of any room in a tourist home, inn, hotel or motel.
A person who, for a consideration, uses, possesses or has
the right to use or possess any room in a tourist home, inn, hotel
or motel under any lease, concession, permit, right of access, license
to use or other agreement or otherwise.
Any person operating a tourist home, inn, motel or hotel
with four or more rentable units in the City of Geneva, including
but not limited to the owner or proprietor of such premises, lessee,
sublessee, mortgagee in possession, licensee or any other person otherwise
operating such tourist home, inn, hotel or motel.
Any occupant of any room or rooms in a tourist home, inn,
hotel or motel for at least 30 consecutive days shall be considered
a permanent resident with regard to the period of such occupancy.
An individual, partnership, society, association, joint-stock
company, corporation, estate, receiver, trustee, assignee, referee
and any other person acting in a fiduciary or representative capacity,
whether appointed by a court or otherwise, and any combination of
the foregoing.
The consideration received for occupancy valued in money,
whether received in money or otherwise.
Any return filed or required to be filed as herein provided.
Any room or rooms of any kind in any part or portion of a
tourist home, inn, hotel or motel which are available for or let out
for any purpose other than as a place of assembly.
A building or portion of it which is regularly used and kept
open as such for the lodging of guests; the terms "tourist home,"
"inn," "bed-and-breakfast," "hotel" or "motel," "motor court" or similar
hotel- or motel-type of accommodations, by whatever name designated.
On and after the first day of January, 2008,
there is hereby imposed and there shall be paid a tax of 3% upon the
rent for every occupancy of a room or rooms in a tourist home, inn,
hotel or motel in this City, except that the tax shall not be imposed
upon a permanent resident.
Except as otherwise provided in this article,
any use or occupancy by any of the following shall not be subject
to the tax imposed by this article:
A.
The State of New York or any of its agencies, instrumentalities,
public corporations (including a public corporation created pursuant
to agreement or compact with another state or Canada), improvement
districts or political subdivisions of the state.
B.
The United States of America or any of its agencies
and instrumentalities, insofar as it is immune from taxation.
C.
Any corporation, association, 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 subsection 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 subsection. Notwithstanding this exemption, or that set out in Subsection D below, any revenues generated from uses not directly related to the purpose for which the exempted organization received said exemption are subject to the provisions of this section.
[Amended 12-3-2014 by L.L. No. 3-2014[1]]
[1]
Editor’s Note: This local law provided an effective
date of 1-1-2015.
D.
Where any organization described in Subsection C of this section carries on its activities in furtherance of the purposes for which it was organized on premises in which, as part of said activities, it operates a tourist home, inn, hotel or motel, occupancy of rooms in the premises and rents therefrom received by such corporation or association shall not be subject to tax hereunder. Notwithstanding this exemption, or that set out in Subsection C above, any revenues generated from uses not directly related to the purpose for which the exempted organization received said exemption are subject to the provisions of this section.
[Amended 12-3-2014 by L.L. No. 3-2014[2]]
[2]
Editor’s Note: This local law provided an effective
date of 1-1-2015.
The tax imposed by this article shall apply
only within the territorial limits of the City of Geneva.
Within 10 days after the effective date of this
article or, in the case of operators commencing business after such
effective date, within three days after such commencement or opening,
every operator shall file with the City Comptroller a certificate
of registration in a form prescribed by the City Comptroller. The
City Comptroller shall, within five days after such registration,
issue, without charge to each operator, a certificate of authority
empowering such operator to collect the tax from the occupant and
a duplicate thereof for each additional tourist home, inn, hotel or
motel of such operator. Each certificate or duplicate shall state
the tourist home, inn, hotel or motel to which it is applicable. Such
certificates of authority shall be prominently displayed by the operator
in such manner that they may be seen and come to the notice of all
occupants and persons seeking occupancy. Such certificates shall be
nonassignable and nontransferable and shall be surrendered immediately
to the City Comptroller upon the cessation of business at the tourist
home, inn, hotel or motel named or upon its sale or transfer.
A.
The tax imposed by this article shall be administered
and collected by the City Comptroller of the City of Geneva by such
means and in such manner as are other taxes which are now collected
and administered or as otherwise are provided by this article.
B.
The tax to be collected shall be stated and charged
separately from the rent and shown separately on any record thereof
at the time when the occupancy is arranged or contracted for and charged
for and upon every evidence of occupancy or any bill or statement
or charge made for said occupancy issued or delivered by the operator,
and the tax shall be paid by the occupant to the operator as trustee
for and on account of the City, and the operator shall be liable for
the collection thereof and for the tax. The operator and any officer
of any corporate operator shall be personally liable for the tax collected
or required to be collected under this article, and the operator shall
have the same right in respect to collecting the tax from the occupant
or in respect to nonpayment of the tax by the occupant as if the tax
were part of the rent for the occupancy payable at the time such tax
shall become due and owing, including all rights of eviction, dispossession,
repossession and enforcement of any innkeeper's lien that he may have
in the event of nonpayment of rent by the occupant; provided, however,
that the City Comptroller/the City of Geneva employees or agents duly
designated by her shall be joined as a party in any action or proceeding
brought by the operator to collect or enforce collection of the tax.
C.
The City Comptroller may, wherever deemed necessary
for the proper enforcement of this article, provide by regulation
that the occupant shall file returns and pay directly to the City
Comptroller the tax herein imposed at such times as returns are required
to be filed and payment over made by the operator.
D.
For the purpose of the proper administration of this article and to prevent evasion of the tax hereby imposed, it shall be presumed that all rents are subject to tax until the contrary is established, and the burden of proving that a rent for occupancy is not taxable hereunder shall be upon the operator or occupant. Where an occupant claims exemptions from the tax under the provisions of § 318-46 of this article, the rent shall be deemed taxable hereunder unless the operator shall receive from the occupant claiming such exemption a copy of a certificate issued by the City Comptroller certifying that the corporation or association therein named is exempt from the tax under § 318-46 of this article, together with a certificate duly executed by the corporation or association named in the certificate of the City Comptroller certifying that the occupant is its agent, representative or employee and that his occupancy is paid or is to be paid by and is necessary or required in the course of or in connection with the affairs of said corporation or association.
Every operator shall keep records of every occupancy
and of all rent paid, charged or due thereon and of the tax payable
thereon in such form as the City Comptroller may, by regulation, require.
Such records shall be available for inspection and examination at
any time upon demand by the City Comptroller or his duly authorized
agent or employee and shall be preserved for a period of three years,
except that the City Comptroller may consent to their destruction
within that period or may require that they be kept longer.
A.
Every operator shall file with the City Comptroller
a return of occupancy and of rents and of the taxes payable thereon
quarterly. The returns required by this article shall be filed for
the quarterly periods ending the last day of March, June, September
and December of each year.
B.
The form of returns shall be prescribed by the City
Comptroller and shall contain such information as he may deem necessary
for the proper administration of this article. The City Comptroller
may require amended returns to be filed within 20 days after notice
and to contain the information specified in the notice.
C.
If a return required by this article is not filed
or if a return, when filed, is incorrect or insufficient on its face,
the City Comptroller shall take the necessary steps to enforce the
filing of such a return or of a corrected return.
At the time of filing a return of occupancy
and of rents, each operator shall pay to the City Comptroller the
taxes imposed by this article upon the rents required to be included
in such return, as well as all other moneys collected by the operator
acting or purporting to act under the provisions of this article,
even though it be judicially determined that the tax collected is
invalidly required to be filed, that shall be due from the operator
and payable to the City Comptroller on the date limited for the filing
of the return for such period, without regard to whether a return
is filed or whether the return which is filed correctly shows the
amount of rents and taxes due thereon. Where the City Comptroller,
in his discretion, deems it necessary to protect revenues to be obtained
by this article, be may require any operator required to collect the
tax imposed by this article to file with him a bond, 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 the City Comptroller may fix to
secure the payment of any tax and/or penalties and interest due or
which may become due from such operator. In the event that the City
Comptroller determines that an operator is to file such bond, he shall
give notice to such operator to that effect, specifying the amount
of the bond required. The operator shall file such bond within five
days after the giving of such notice unless, within such five days,
the operator shall request, in writing, a hearing before the City
Comptroller at which the necessity, propriety and amount of the bond
shall be determined by the City Comptroller. Such determination shall
be final and shall be complied with within 15 days after the giving
of notices thereof. In lieu of such bond, securities approved by the
City Comptroller or cash in such amount as he may prescribe may be
deposited, which shall be kept in the custody of the City Comptroller,
who may at any time, without notice of the depositor, apply them to
any tax and/or interest or penalties due, and for that purpose, the
securities may be sold by him at public or private sale without notice
to the depositors thereof.
If a return required by this article is not
filed or if a return, when filed, is incorrect or insufficient, the
amount of tax due shall be determined by the City Comptroller from
such information as may be obtainable, and, if necessary, the tax
may be estimated on the basis of external indexes such as the number
of rooms, location, scale of rents, comparable rents, type of accommodations
and service, number of employees and/or other factors. Notice of such
determination shall be given to the person liable for the collection
and/or payment of the tax. Such determination shall finally and irrevocably
fix the tax unless the person against whom it is assessed, within
30 days after giving notice of such determination, shall apply to
the City Comptroller for a hearing or unless the City Comptroller,
of his own motion, shall redetermine the same. After such hearing,
the City Comptroller shall give notice of his determination to the
person against whom the tax is assessed. The determination of the
City Comptroller shall be reviewable for error, illegality or unconstitutionality
or any other reason whatsoever by proceeding under Article 78 of the
Civil Practice Law and Rules if application therefor is made to the
Supreme Court within 30 days after the giving of the notice of such
determination. A proceeding under Article 78 of the Civil Practice
Law and Rules shall not be instituted unless the amount of any tax
sought to be reviewed, with penalties and interest thereon, if any,
shall be first deposited with the City Comptroller and there shall
be filed with the City Comptroller 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 proceedings are dismissed or the
tax confirmed, the petitioner will pay all costs and charges which
may accrue in the prosecution of the proceeding or, at the option
of the applicant, such undertaking filed with the City Comptroller
may be in a sum sufficient to cover the taxes, penalties and interest
thereon stated in such determination, plus the costs and charges which
may accrue against it in the prosecution of the proceedings, in which
event the applicant shall not be required to deposit such taxes, penalties
and interest as a condition precedent to the application.
All moneys received by the Comptroller under
this article shall be paid into the treasury of the City and shall
be credited to and deposited in the general fund thereof or as otherwise
directed by resolution of the City Council; provided, however, that
the City of Geneva shall be authorized to retain up to a maximum of
10% of such revenue to defer the necessary expenses of the City in
administering this tax.
A.
In the manner provided in this article, the City Comptroller
shall refund or credit, without interest, any tax, penalty or interest
erroneously, illegally or unconstitutionally collected or paid if
application to the City Comptroller for such refund shall be made
within one year from the payment thereof. Whenever a refund is made
by the City Comptroller, he shall state his reason therefor in writing.
Such application may be made by the occupant, operator or other person
who has actually paid the tax. Such application may also be made by
an operator who has collected and paid over such tax to the City Comptroller,
provided that the application is made within one year of the payment
by the occupant to the operator, but no actual refund of moneys shall
be made to such operator until he shall first establish to the satisfaction
of the City Comptroller, under such regulations as the City Comptroller
may prescribe, that he has repaid to the occupant the amount for which
the application for refund is made. The City Comptroller may, in lieu
of any refund required to be made, allow credit therefor on payments
due from the applicant.
B.
An application for a refund or credit made as herein
provided shall be deemed an application for a revision of any tax,
penalty or interest complained of, and the City Comptroller may receive
evidence with respect thereto. After making his determination, the
City Comptroller shall give notice thereof to the applicant who shall
be entitled to review such determination by a proceeding pursuant
to Article 78 of the Civil Practice Law and Rules, provided that such
proceeding is instituted within 30 days after the giving of the notice
of such determination, and provided that a final determination of
tax due was not previously made. Such a proceeding shall not be instituted
unless an undertaking is filed with the City Comptroller in such amount
and with such sureties as a Justice of the Supreme Court shall approve,
to the effect that if such proceedings be dismissed or the tax confirmed,
the petitioner will pay all costs and charges which may accrue in
the prosecution of such proceeding.
C.
A person shall not be entitled to a revision, refund or credit under this article of a tax, interest or penalty which had been determined to be due pursuant to the provisions of this section where he has a hearing or an opportunity for a hearing, as provided in said section, or has failed to avail himself of the remedies therein provided. No refund or credit shall be made of a tax, interest or penalty paid after a determination by the City Comptroller made pursuant to § 318-53 of this article unless it is found that such determination was erroneous, illegal or unconstitutional or otherwise improper by the City Comptroller after a hearing or of his own motion or in a proceeding under Article 78 of the Civil Practice Law and Rules, pursuant to the provisions of said section, in which event a refund or credit without interest shall be made of the tax, interest or penalty found to have been overpaid.
In cases where the occupant or operator has
applied for a refund and has instituted a proceeding under Article
78 of the Civil Practice Law and Rules to review a determination adverse
to him on his application for refund, the City Comptroller shall set
up appropriate reserves to meet any decision adverse to the City.
The remedies provided by §§ 318-53 and 318-55 shall be exclusive remedies available to any person for the review of tax liability imposed by this article, and no determination or proposed determination of tax or determination on any application for refund shall be enjoined or reviewed by an action for declaratory judgment, an action for money had and received or by an action or proceeding other than a proceeding in a nature of a certiorari proceeding under Article 78 of the Civil Practice Law and Rules; provided, however, that a taxpayer may proceed by declaratory judgment if he institutes suit within 30 days after a deficiency assessment is made and pays the amount of the deficiency assessment to the City Comptroller prior to the institution of such suit and posts a bond for costs as provided in § 318-53.
A.
Whenever any operator or any occupant or other person
shall fail to collect and pay over any tax or to pay any tax, penalty
or interest imposed by this article as therein provided, the Corporation
Counsel shall, upon the request of the Comptroller, bring an action
to enforce the payment of the same. If, however, the Comptroller believes
that any such operator, occupant or other person subject to the provisions
of this article is about to cease business, leave the state or remove
or dissipate assets, or for any other similar reason he deems it necessary
in order to prevent revenues under this article, he may declare such
tax or penalty to be immediately due and payable and may issue a warrant
immediately.
B.
As an additional or alternate remedy, where the tax
upon rents included in a return is not paid at the time of filing
such return or an assessment of tax made is not paid within 10 days
from the date of the notice of such assessment or where the Comptroller
believes that any operator, occupant or other person subject to the
provisions of this article is about to cease business, leave the state
or remove or dissipate assets, or for any other similar reason he
deems it necessary in order to protect revenues under this article,
he may issue a warrant directed to a constable of the City Court of
the City of Geneva commanding him to levy upon and sell the real and
personal property of the operator or occupant or other person liable
for the tax which may be found within the City for the payment of
the amount thereof, with any penalties and interest and the cost of
executing the warrant, and to return such warrant to the Comptroller
and to pay to him the money collected by virtue thereof within 60
days after the receipt of such warrant. The constable shall, within
five days after the receipt of the warrant, file with the Clerk a
copy thereof, and thereupon such Clerk shall enter in the judgment
docket the name of the person mentioned in the warrant and the amount
of the tax, penalties and interest for which the warrant is issued
and the date when such copy is filed. Thereupon, the amount of such
warrant so docketed shall become a lien upon the title to and interest
in real and personal property of the person against whom the warrant
is issued. The constable shall then proceed upon the warrant in the
same manner and with like effect as that provided by law in respect
to executions issued against property upon judgments of a court of
record, and for services in executing the warrant, he shall be entitled
to the same fees which he may collect in the same manner. In the discretion
of the Comptroller, a warrant of like terms, force and effect may
be issued and directed to any officer or employee of the City, and
in the execution thereof such officer or employee shall have all the
powers conferred by law upon constables but shall be entitled to no
fee or compensation in excess of the actual expenses paid in the performance
of such duty. If a warrant is returned not satisfied in full, the
Comptroller may, from time to time, issue new warrants and shall also
have the same remedies to enforce the amount due thereunder as if
the City had recovered judgment therefor and execution thereon had
been returned unsatisfied.
In addition to the powers granted to the City
Comptroller by the County Law and this article, he is hereby authorized
and empowered to:
A.
Make, adopt and amend rules and regulations appropriate
to the carrying out of this article and the purposes thereof.
B.
Extend, for cause shown, the time of filing any return
for a period not exceeding 30 days; and, for cause shown, to remit
penalties, but not interest, computed at the rate of 6% per annum;
and to compromise disputed claims in connection with the taxes hereby
imposed.
C.
Request information from the Tax Commission of the
State of New York or the Treasury Department of the United States
relative to any person and to afford information to such Tax Commission
or such Treasury Department relative to any person, any other provision
of this article to the contrary notwithstanding.
D.
Delegate his functions hereunder to any employee or
employees of the City Comptroller.
E.
Prescribe methods for determining the rents for occupancy
and to determine the taxable and nontaxable rents.
F.
Require any operator within the City to keep detailed
records of the nature and type of tourist home, inn, hotel or motel
maintained, the nature and type of service rendered, the rooms available
and rooms occupied daily, the leases or occupancy contracts or arrangements,
the rents received, charged and accrued and the names and addresses
of the occupants, whether or not any occupancy is claimed to be subject
to the tax imposed by this article, and to furnish such information
upon request to the City Comptroller.
G.
Assess, determine, revise and readjust the taxes imposed
under this article.
A.
The City Comptroller or his employees or agents duly
designated and authorized by him shall have the power to administer
oaths and take affidavits in relation to any matter or proceeding
in the exercise of his powers and duties under this article. The City
Comptroller shall have the power to subpoena and require the attendance
of witnesses and the production of books, papers and documents to
secure information pertinent to the performance of his duties hereunder
and the enforcement of this article and to examine them in relation
thereto and to issue commissions for the examination of witnesses
who are out of the state or unable to attend before him or excused
from attendance.
B.
A Justice of the Supreme Court, either in court or
at chambers, shall have power summarily to enforce by proper proceedings
the attendance and testimony of witnesses and the production and examination
of books, papers and documents called for by the subpoena of the City
Comptroller under this article.
C.
Any person who shall refuse to testify or to produce
books or records or who shall testify falsely in any material matter
pending before the City Comptroller under this article shall be guilty
of a misdemeanor, punishment for which shall be a fine of not more
than $1,000 or imprisonment for not more than one year, or both such
fine and imprisonment.
D.
The officers who serve the summons or subpoena of
the City Comptroller and witnesses attending in response thereto shall
be entitled to the same fees as are allowed to officers and witnesses
in civil cases in courts of record, except as herein otherwise provided.
Such officers shall be the Chief of Police and his designated officers
or employees of the City Comptroller designated to serve such process.
Wherever reference is made in placards or advertisements
or in any other publications to this tax, such reference shall be
substantially in the following form: "Tax on occupancy of tourist
home, inn, hotel or motel rooms," except that in any bill, receipt,
statement or other evidence or memorandum of occupancy or rent charge
issued or employed by the operator, the word "tax" will suffice.
A.
Any person failing to file a return or to pay or pay
over any tax to the City Comptroller within the time required by this
article shall be subject to a penalty of 5% of the amount of tax due,
plus interest at the rate of 1% of such tax for each month of delay,
excepting the first month, after such return was required to be filed
or such tax became due, but the City Comptroller, if satisfied that
the delay was excusable, may remit all or any part of such penalty,
but not interest, at the rate of 6% per year. Such penalties and interest
shall be paid and disposed of in the same manner as other revenues
from this article. Unpaid penalties and interest may be enforced in
the same manner as the tax imposed by this article.
B.
Any operator or occupant and any officer of a corporate operator or occupant failing to file a return required by this article, or filing or causing to be filed or making or causing to be made or giving or causing to be given any return, certificate, affidavit, representation, information, testimony or statement required or authorized by this article which is willfully false, and any operator and any officer of a corporate operator willfully failing to file a bond required to be filed pursuant to § 318-53 of this article or failing to file a registration certificate and such data in connection therewith as the City Comptroller may, by regulation or otherwise, require or to display or surrender the certificate of authority as required by this article or assigning or transferring such certificate of authority; and any operator and any officer of a corporate operator willfully failing to charge separately from the rent the tax herein imposed or willfully failing to state such tax separately on any evidence of occupancy and on any bill or statement or receipt of rent issue or employed by the operator or willfully failing or refusing to collect such tax from the occupant, and any operator and any officer of a corporate operator who shall refer or cause reference to be made to this tax in a form or manner other than that required by this article; and any operator failing to keep the records required by § 318-50 of this article shall, in addition to the penalties herein or elsewhere prescribed, be guilty of a misdemeanor, punishment for which shall be a fine of not more than $1,000 or imprisonment for not more than one year, or both such fine and imprisonment. Officers of a corporate operator shall be personally liable for the tax collected or required to be collected by such corporation under this article and subject to the penalties hereinabove imposed.
C.
The certificate of the City Comptroller to the effect
that a tax has not been paid or that a return, bond or registration
certificate has not been filed or that information has not been supplied
pursuant to the provisions of this article shall be presumptive evidence
thereof.
A.
Except in accordance with proper judicial order or
as otherwise provided by law, it shall be unlawful for the City Comptroller
or any employee of the City Comptroller to divulge or make known in
any manner the rents or other information relating to the business
of a taxpayer contained in any return required under this article.
The officers charged with the custody of such returns shall not be
required to produce any of them or evidence of anything contained
in them in any action or proceeding in any court except on behalf
of the City Comptroller in any action or proceeding under the provisions
of this article or on behalf of any party to any action or proceeding
under the provisions of this article when the returns or facts shown
thereby are directly involved in such action or proceeding, in either
of which events the court may require the production of and may admit
in evidence so much of said returns or of the facts shown thereby
as are pertinent to the action or proceeding and no more. Nothing
herein shall be construed to prohibit the delivery to a taxpayer or
his duly authorized representative of a certified copy of any return
filed in connection with his tax nor to prohibit the publication of
statistics so classified as to prevent the identification of particular
returns and items thereof or the inspection by the County Attorney
or other legal representatives of the county or by the District Attorney
of any county of the return of any taxpayer who shall bring action
to set aside or review the tax based thereon or against whom an action
or proceeding has been instituted for the collection of a tax or penalty.
Returns shall be preserved for three years and thereafter until the
City Comptroller permits them to be destroyed.
B.
Any violation of Subsection A of this section shall be punishable by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both, in the discretion of the court, and if the offender is an officer or employee of the county, he shall be dismissed from office and be incapable of holding any public office for a period of five years thereafter.
A.
Any notice authorized or required under the provisions
of this article may be given by mailing the same to the person for
whom it is intended in a postpaid envelope addressed to such person
at the address given in the last return filed by him pursuant to the
provisions of this article or in any application made by him or, if
no return has been filed or application made, then to such address
as may be obtainable. The mailing of such notice shall be presumptive
evidence of the receipt of the same by the person to whom addressed.
Any period of time which is determined according to the provisions
of this article by the giving of notice shall commence to run from
the date of mailing of such notice.
B.
The provisions of the Civil Practice Law and Rules
or any other law relative to limitations of time for the enforcement
of a civil remedy shall not apply to any proceeding or action taken
by the county to levy, appraise, assess, determine or enforce the
collection of any tax or penalty provided by this article. However,
except in the case of a willfully 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.
C.
Where, before expiration of the period prescribed
herein for the assessment of an additional tax, a taxpayer has consented,
in writing, that such period be extended, the amount of such additional
tax due may be determined at any time within such extended period.
The period so extended may be further, extended by subsequent consents,
in writing, made before the expiration of the extended period.
This article shall remain in full force and
effect for a period no longer than three years from the date of its
enactment; nothing in this section, however, 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.
