[Adopted 6-5-1991; amended in its entirety 12-14-2022 by L.L. No.
6-2022]
This article shall be known as the "City of Lockport Hotel Occupancy
Tax Law."
When used in this article, the following terms shall mean:
A building or portion of it which is regularly used and kept
open as such for the lodging of guests. The term "hotel" or "motel"
includes an apartment hotel, a motel, boarding house or club, bed-and-breakfast,
inns, and tourist homes, whether or not meals are served.
The use or possession, or the right to the use or possession,
of any room in a hotel.
A person who, for consideration, uses, possesses, or has
the right to use or possess any room in a hotel under any lease, concession,
permit, right of access, license to use or other agreement, or otherwise.
Any person operating a hotel.
Any occupant of any room or rooms in a hotel for at least
90 consecutive days shall be considered a permanent resident with
regard to the period of such occupancy.
The consideration received for occupancy valued in money,
whether received in money or otherwise.
Any room or rooms of any kind in any part or portion of a
hotel, which is available for or let out for any purpose other than
a place of assembly.
A.
On and after December 1, 2022, for a period of three years from the
date of the enactment of this article, there is hereby imposed and
there shall be paid a tax of 5% upon the rent for every occupancy
of a room or rooms in a hotel in this state, except that the tax shall
not be imposed upon:
B.
The tax imposed herein shall be paid upon any occupancy on and after
December 1, 2022, although such occupancy is pursuant to a prior contract,
lease or other arrangement. Where rent is paid on a weekly, monthly
or other term basis, the rent shall be subject to the tax imposed
herein to the extent that it covers any period on and after December
1, 2022, and such rent shall be apportioned on the basis of the ratio
of the number of days falling within said period to the total number
of days covered thereby.
Except as otherwise provided in this section, any occupancy
by any of the following shall not be subject to the tax imposed under
this article:
A.
The State of New York, or any of its agencies, instrumentalities,
public corporations (including a public corporation created pursuant
to agreement of compact with another state or Canada) or political
subdivisions where it is the purchaser, user or consumer, or where
it is a vendor of services or property of a kind not ordinarily sold
by private persons;
B.
The United States of America, and any of its agencies and instrumentalities,
insofar as it is immune from taxation where it is the purchaser, user
or consumer, or where it sells services or property of a kind not
ordinarily sold by private persons;
C.
The United Nations or any international organization of which the
United States of America is a member where it is the purchaser, user
or consumer, or where it sells services or property of a kind not
ordinarily sold by private persons;
D.
Any corporation, association, trust, or community chest, fund or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involves the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, [except as otherwise provided in Subsection (h) of § 501 of the United States Internal Revenue Code of 1954, as amended], and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office;
E.
A post or organization of past or present members of the armed forces
of the United States, or an auxiliary unit or society of, or a trust
or foundation for, any such post or organization:
(1)
Organized in this state;
(2)
At least 75% of the members of which are past or present members
of the armed forces of the United States and substantially all of
the other members of which are individuals who are cadets or are spouses,
widows, or widowers of past or present members of the armed forces
of the United States or of cadets; and
(3)
No part of the net earnings of which inures to the benefit of any
private shareholders or individual.
F.
The following Indian nations or tribes residing in New York State:
Cayuga, Oneida, Onondaga, Poospatuck, Saint Regis Mohawk, Seneca,
Shinnecock, Tonawanda and Tuscarora, where it is the purchaser, user
or consumer.
G.
A not-for-profit corporation operating as a health maintenance organization
subject to the provisions of Article 44 of the Public Health Law.
H.
Cooperative and foreign corporations doing business in this state
pursuant to the Rural Electric Cooperative Law.
Any tax imposed under the authority of this article shall apply
only within the territorial limits of the City of Lockport, except
that any establishment located partially within the City of Lockport
and partially within a town or towns and receiving any services or
utilities provided by the City of Lockport shall be deemed to be wholly
within the City of Lockport for the purposes of the taxes imposed
herein.
Within 10 days after the effective date of this article or amendment
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 Clerk a certificate of registration
in a form prescribed by the City Clerk. The City Clerk 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 occupant and duplicate thereof for each additional hotel
of such operator. Each certificate or duplicate shall state the hotel
to which it is applicable. Such certificates of authority shall be
prominently displayed by the operator in such manner that it 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 Clerk upon the cessation of
business at the hotel named or upon its sale or transfer.
A.
The tax imposed by this article shall be administered and collected
by the City Treasurer.
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 a 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.
C.
The City Treasurer may, wherever he deems it necessary for the proper
enforcement of this article, provide by regulation that the occupant
shall file returns and pay directly to the City Treasurer 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 the occupant. Where an occupant claims exemptions from the tax under the provisions of § 166-34 hereof, 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 Treasurer certifying that the corporation or association therein named is exempt from the tax under § 166-34 hereof, together with a certificate duly executed by the corporation or association named in the certificate of the City Treasurer certifying that the occupant is its agent, representative or employee and that his occupancy is paid or 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 Treasurer may by regulation require. Such
records shall be available for inspection and examination at any time
upon demand by the City Treasurer or his duly authorized agent or
employee and shall be preserved for a period of three years, except
that the City Treasurer may consent to their destruction within that
period or may require that they be kept longer.
A.
Every operator shall file with the City Treasurer a return of occupancy
and of rents, and of the taxes payable thereon for the periods ending
March 31, June 30, September 30, and December 31 of each year. Such
returns shall be filed within 20 days from the expiration of the period
covered thereby. The City Treasurer may permit or require returns
to be made by other periods and upon such dates as he may specify.
If the City Treasurer deems it necessary in order to insure the payment
of the tax imposed by this article, he may require returns to be made
for shorter periods than those prescribed pursuant to the foregoing
provisions of this section and upon such dates as he may specify.
B.
The forms of returns shall be prescribed by the City Treasurer and
shall contain such information as he may deem necessary for the proper
administration of this article. The City Treasurer 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 Treasurer
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 Treasurer 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 in this article. Even though it be judicially
determined that the tax collected is invalidly required to be filed,
it shall be due from the operator and payable to the City Treasurer
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 the taxes due
thereon. Where the City Treasurer in his discretion deems it necessary
to protect revenues to be obtained under this article, he 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 the solvency and responsibility, in such amount
as the City Treasurer 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 Treasurer 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 Treasurer, at which the necessity, propriety and amount
of the bond shall be determined by the City Treasurer. 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 Treasurer or cash in such amount as he may prescribe may
be deposited, which shall be kept in the custody of the City Treasurer,
who may at any time without notice to 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 depositor 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 Treasurer from such information as may be
obtainable and, if necessary, the tax may be estimated on the basis
of external indices, such as number of rooms, location, scale or 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
of notice of such determination, shall apply to the City Treasurer
for a hearing or unless the City Treasurer of his own motion shall
redetermine the same. After such hearing, the City Treasurer shall
give notice of his determination to the person against whom the tax
is assessed. The determination of the City shall be reviewable for
error, illegality or unconstitutionality or any other reason whatsoever
by a proceeding under Article 78 of the Civil Practice Law and Rules;
provided, however, that such proceeding is instituted in 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:
A.
The amount of any tax sought to be reviewed, with penalties and interest
thereon, if any, 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, penalties and interest thereon 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, penalties and
interest as a condition precedent to the application.
A.
In the manner provided in this section, the City Treasurer shall
refund or credit without interest any tax, penalty or interest erroneously,
illegally or unconstitutionally collected or paid if application to
the City Treasurer for such refund shall be made within one year from
the payment thereof. Whenever a refund is made by the City Treasurer,
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, when made by an operator who has collected
and paid over such tax to the City Treasurer, provided that the application
is made within one year of the payment by the occupant to the operator,
shall be acted upon and refunded any moneys due only after such operator
shall first establish to the satisfaction of the City Treasurer, under
such regulations as the City Treasurer may prescribe, that he has
repaid or will simultaneously repay to the occupant the amount for
which the application for refund is made. The City Treasurer may,
in lieu of any refund required to be made, allow credit therefor on
payments due from the petitioner.
B.
Where any tax imposed hereunder shall have been erroneously, illegally
or unconstitutionally collected and application for the refund thereof
duly made to the City Treasurer, and such City Treasurer shall have
made a determination denying such refund, such determination shall
be reviewable by a proceeding under Article 78 of the Civil Practice
Law and Rules; provided, however, that such proceeding is instituted
within 30 days after the giving of the notice of such denial, that
final determination of tax due was not previously made, and that an
undertaking be filed with the City Treasurer in such amount and with
such sureties 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.
C.
A person shall not be entitled to a revision, refund or credit under this section of a tax, interest or penalty which had been determined to be due pursuant to the provisions of § 166-39.4 of this law where he has had 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 Treasurer made pursuant to § 166-39.4 of this article unless it be found that such determination was erroneous or unconstitutional or otherwise improper by the City Treasurer 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 or refund or credit without interest shall be made of the tax, interest or penalty found to have been overpaid.
All revenues from the imposition of the tax under this article
shall be paid into the treasury of the City of Lockport and shall
be credited to and deposited in the General Fund Account of the City
of Lockport. Four percent of said revenue shall be retained by the
City of Lockport for administration and collection costs. The disposition
of the remaining net revenues shall be as follows: 25% of the net
revenue from the tax shall be used for the promotion of community
and economic development in the City of Lockport; 75% of the net revenue
shall be allocated and paid to a not-for-profit corporation under
contract with the county for the promotion of tourism in the county.
The terms "economic development" and "tourism" may be defined by resolution
of the Lockport City Council. Upon approval of the Governor, the additional
1% of such revenue of this tax shall be dedicated to the operation
of the Discover Niagara Shuttle.
In cases where the occupancy 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 Treasurer shall set up appropriate reserves to
meet any decision adverse to the City.
The remedies provided in this article 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 any 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 Treasurer prior to the institution of such
suit and posts a bond for costs as provided in this article.
A.
Whenever any operator or any officer of a corporate operator or any
occupancy or other person shall fail to collect and pay over any tax
and/or to pay any tax, penalty or interest imposed by this article
as therein provided, the Corporation Counsel shall, upon the request
of the City Treasurer, bring or cause to be brought an action to enforce
the payment of the same on behalf of the City of Lockport in any court
of the State of New York or of any other state or of the United States.
If, however, the City Treasurer in his discretion believes that any
such operator, officer, occupant or other person is about to cease
business, leave the state or remove or dissipate the assets out of
which the tax or penalties might be satisfied, and that any such tax
or penalty will not be paid when due, 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, the City Treasurer may issue
a warrant, directed to the sheriff commanding him to levy upon and
sell the real and personal property of the operator or officer of
a corporate operator or of the 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 City Treasurer and
to pay to him the money collected by virtue thereof within 60 days
after the receipt of such warrant. The sheriff shall within five days
after the receipt of the warrant file with the County 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 any interest in real and personal
property of the person against whom the warrant is issued. The sheriff
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 City Treasurer,
a warrant of like terms, force and effect may be issued and directed
to any officer or employee of the City Treasurer and in the execution
thereof such officer or employee shall have all the powers conferred
by law upon sheriffs, 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 City Treasurer
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
has recovered judgment therefor and execution thereon has been returned
unsatisfied.
C.
Whenever an operator shall make a sale, transfer, or assignment in
bulk of any part or the whole of his hotel or his lease, license or
other agreement or right to possess or operate such hotel, apartment
hotel, or of the equipment, furnishings, fixtures, supplies or stock
of merchandise, of the said premises or lease, license or other agreement
or right to possess or operate such hotel, apartment hotel and the
equipment, furnishings, fixtures, supplies and stock of merchandise
pertaining to the conduct or operation of such hotel, otherwise than
in the ordinary and regular prosecution of business, the purchaser,
transferee or assignee shall, at least 10 days before taking possession
of the subject of said sale, transfer or assignment, or paying therefore,
notify the City Treasurer by registered mail of the proposed sale
and of the price, terms and conditions thereof whether or not the
seller, transferor or assignor, has represented to or informed the
purchaser, transferee or assignee that it owes any tax pursuant to
this article, and whether or not the purchaser, transferee or assignee
has knowledge that such taxes are owing, and whether any such taxes
are in fact owing. Whenever the purchaser, transferee or assignee
shall fail to give notice to the City Treasurer as required by the
preceding subsection or whenever the City Treasurer shall inform the
purchaser, transferee or assignee that a possible claim for such tax
or taxes exists, any sums of money, property or choses in action,
or other consideration, which the purchaser, transferee or assignee
is required to transfer over to the seller, transferor or assignor
shall be subject to a first priority right and lien for any such taxes
theretofore or thereafter determined to be due from the seller, transferor
or assignor to the county, and the purchaser, transferee or assignee
is forbidden to transfer to the seller, transferor or assignor any
such sums of money, property or choses in action to the extent of
the amount of the City's claim. For failure to comply with the
provisions of this subsection, the purchaser, transferee or assignee,
in addition to being subject to the liabilities and remedies imposed
under the provisions of the Uniform Commercial Code, shall be personally
liable for the payment to the City of any such taxes theretofore or
thereafter determined to be due to the City from the seller, transferor,
or assignor, and such liability may be assessed and enforced in the
same manner as the liability for tax under this article.
In addition to the powers granted to the City Treasurer in this
article, he is hereby authorized and empowered:
A.
To make, adopt and amend rules and regulations appropriate to the
carrying out of this article and the purposes thereof;
B.
To extend, for cause shown, the time of filing any return for a period
not exceeding 30 days; and for cause shown, to waive 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.
To request information from the Tax Commission of the State of New
York or the Treasury Department of the United States relative to any
person, any other provision of this article to the contrary notwithstanding;
D.
To delegate his functions hereunder to a Deputy City Treasurer or
any employee or employees of the office of City Treasurer;
E.
To prescribe methods for determining rents for occupancy and to determine
the taxable and nontaxable rents;
F.
To require any operator within the City to keep detailed records
of the nature and type of hotel maintained, nature and type of service
rendered, the rooms available and rooms occupied daily, leases or
occupancy contracts or arrangements, rents received, charged and accrued,
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 Treasurer.
G.
To assess, determine, revise and readjust the taxes imposed under
this article.
A.
The City Treasurer or his employees or agents duly designated and
authorized by him shall have power to administer oaths and take affidavits
in relation to any matter or proceeding in the exercise of their powers
and duties under this article. The City Treasurer shall have 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 of 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 from by the subpoena of the City Treasurer
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 Treasurer under this article shall be guilty of a misdemeanor,
punishment for which shall be a fine of no 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 Treasurer
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 County Sheriff and his duly appointed deputies or any
officers or employees of the City Treasurer designated to serve such
process.
A.
Any person failing to file a return or to pay or pay over any tax
to the City Treasurer 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. 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 this article, or failing to file a registration certificate and such data in connection therewith as the City Treasurer 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 or 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 issued or employed by the operator, or willfully failing or refusing to collect such tax from the occupant, and any operator failing to keep the records required by § 166-39 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 herein above imposed.
C.
The certificate of the City Treasurer to the effect that a tax has
not been paid, 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.
Except in accordance with proper judicial order, or as otherwise
provided by law, it shall be unlawful for the City Treasurer or any
officer or employee of the office of City Treasurer 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 officer 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 of proceeding in any court, except
on behalf of the City Treasurer in an 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 the items thereof, or the inspection by
the Corporation Counsel or other legal representatives of the City
or by the District Attorney of Niagara 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 Treasurer permits them
to be destroyed.
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 post-paid 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 filing 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 City 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 the 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 be construed and enforced in conformity with
Articles 28 and 29 of the Tax Law of the State of New York pursuant
to which the same is enacted.
If any provision of this article or the application thereof
shall for any reason be adjudged by any court of competent jurisdiction
to be invalid, such judgment shall not affect, impair or invalidate
the remainder of this article but shall be confined in its operation
to the provisions thereof directly involved in the controversy in
which such judgment shall have been rendered, and the application
of such provision to other persons or circumstances shall not be affected
thereby.
This article shall take effect on the first day of December,
2019, and continue for a period of three years from the date of said
enactment, except that certificates of registration may be filed and
certificates of authority to collect tax may be issued prior to said
date.
