S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8490--A
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 19, 2025
                                ___________
 
 Introduced  by  M.  of  A.  BUTTENSCHON -- read once and referred to the
   Committee on Ways and Means --  committee  discharged,  bill  amended,
   ordered reprinted as amended and recommitted to said committee
 
 AN  ACT to amend the tax law, in relation to authorizing occupancy taxes
   in the city of Utica and the city  of  Rome;  and  providing  for  the
   repeal of such provisions upon the expiration thereof
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The tax law is amended by adding a new section  1202-oo  to
 read as follows:
   § 1202-OO. OCCUPANCY TAX IN THE CITY OF UTICA. (1) NOTWITHSTANDING ANY
 OTHER PROVISION OF LAW TO THE CONTRARY, THE CITY OF UTICA, IN THE COUNTY
 OF  ONEIDA,  IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL
 LAWS IMPOSING IN SUCH CITY A TAX, IN ADDITION TO ANY OTHER  TAX  AUTHOR-
 IZED  AND  IMPOSED PURSUANT TO THIS ARTICLE, SUCH AS THE LEGISLATURE HAS
 OR WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON  PERSONS  OCCUPYING
 ANY  ROOM  FOR  HIRE IN ANY HOTEL. FOR THE PURPOSES OF THIS SECTION, THE
 TERM "HOTEL" SHALL MEAN A BUILDING OR PORTION OF SUCH BUILDING WHICH  IS
 RENTABLE  OR  CONSISTING OF RENTABLE UNITS PROVIDING LODGING ON AN OVER-
 NIGHT BASIS FOR GUESTS. THE TERM "HOTEL" INCLUDES AN APARTMENT HOTEL,  A
 MOTEL, AND FACILITIES DESIGNATED AND COMMONLY KNOWN AS A "BED AND BREAK-
 FAST" AND SIMILAR "TOURIST" FACILITIES, WHETHER OR NOT MEALS ARE SERVED.
 THE  RATE  OF  SUCH  TAX  SHALL NOT EXCEED THREE PERCENT OF THE PER DIEM
 RENTAL RATE FOR EACH ROOM WHETHER SUCH ROOM IS  RENTED  ON  A  DAILY  OR
 LONGER BASIS.
   (2)  SUCH  TAXES MAY BE COLLECTED AND ADMINISTERED BY THE CHIEF FISCAL
 OFFICER OF THE CITY OF UTICA BY SUCH MEANS AND IN SUCH MANNER  AS  OTHER
 TAXES  WHICH  ARE  NOW  COLLECTED AND ADMINISTERED BY SUCH OFFICER OR AS
 OTHERWISE MAY BE PROVIDED BY SUCH LOCAL LAW.
   (3) SUCH LOCAL LAWS MAY PROVIDE THAT ANY TAXES IMPOSED SHALL  BE  PAID
 BY  THE  PERSON LIABLE THEREFOR TO THE OWNER OF THE ROOM FOR HIRE IN THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13005-04-5
              

 A. 8490--A                          2
 
 TOURIST HOME, INN, CLUB, HOTEL, MOTEL, OR OTHER SIMILAR PLACE OF  PUBLIC
 ACCOMMODATION  OCCUPIED OR TO THE PERSON ENTITLED TO BE PAID THE RENT OR
 CHARGE THE ROOM FOR HIRE IN THE TOURIST HOME, INN, CLUB,  HOTEL,  MOTEL,
 OR  OTHER  SIMILAR  PLACE  OF  PUBLIC  ACCOMMODATION OCCUPIED FOR AND ON
 ACCOUNT OF THE CITY OF UTICA IMPOSING THE TAX AND  THAT  SUCH  OWNER  OR
 PERSON  ENTITLED  TO  BE PAID THE RENT OR CHARGE SHALL BE LIABLE FOR THE
 COLLECTION AND PAYMENT OF THE TAX; AND THAT SUCH OWNER OR  PERSON  ENTI-
 TLED  TO BE PAID THE RENT OR CHARGE SHALL HAVE THE SAME RIGHT IN RESPECT
 TO COLLECTING THE TAX FROM THE PERSON OCCUPYING THE ROOM FOR HIRE IN THE
 TOURIST HOME, INN, CLUB, HOTEL, MOTEL, OR OTHER SIMILAR PLACE OF  PUBLIC
 ACCOMMODATION,  OR  IN  RESPECT  TO  NONPAYMENT OF THE TAX BY THE PERSON
 OCCUPYING THE ROOM FOR HIRE IN  THE  TOURIST  HOME,  INN,  CLUB,  HOTEL,
 MOTEL,  OR SIMILAR PLACE OF PUBLIC ACCOMMODATION, AS IF THE TAXES WERE A
 PART OF THE RENT OR CHARGE AND PAYABLE AT THE SAME TIME AS THE  RENT  OR
 CHARGE;  PROVIDED,  HOWEVER,  THAT THE CHIEF FISCAL OFFICER OF THE CITY,
 SPECIFIED IN SUCH LOCAL LAWS, SHALL BE JOINED AS A PARTY IN  ANY  ACTION
 OR  PROCEEDING  BROUGHT TO COLLECT THE TAX BY THE OWNER OR BY THE PERSON
 ENTITLED TO BE PAID THE RENT OR CHARGE.
   (4) SUCH LOCAL LAWS MAY PROVIDE FOR THE  FILING  OF  RETURNS  AND  THE
 PAYMENT OF THE TAXES ON A MONTHLY BASIS OR ON THE BASIS OF ANY LONGER OR
 SHORTER PERIOD OF TIME.
   (5)  THIS  SECTION SHALL NOT AUTHORIZE THE IMPOSITION OF SUCH TAX UPON
 ANY OF THE FOLLOWING:
   A. THE STATE OF NEW YORK,  OR  ANY  PUBLIC  CORPORATION  (INCLUDING  A
 PUBLIC CORPORATION CREATED PURSUANT TO AGREEMENT OR COMPACT WITH ANOTHER
 STATE  OR  THE  DOMINION OF CANADA), IMPROVEMENT DISTRICT OR OTHER POLI-
 TICAL SUBDIVISION OF THE STATE;
   B. THE UNITED STATES OF AMERICA, INSOFAR AS IT IS  IMMUNE  FROM  TAXA-
 TION;
   C.  ANY CORPORATION OR ASSOCIATION, OR TRUST, OR COMMUNITY CHEST, FUND
 OR FOUNDATION ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITA-
 BLE OR EDUCATIONAL PURPOSES, OR FOR THE PREVENTION OF CRUELTY  TO  CHIL-
 DREN  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 PARAGRAPH 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 PARAGRAPH; OR
   D. A PERMANENT RESIDENT OF A HOTEL OR MOTEL. FOR THE PURPOSES OF  THIS
 SECTION, THE TERM "PERMANENT RESIDENT" SHALL MEAN A NATURAL PERSON OCCU-
 PYING  ANY ROOM OR ROOMS IN A HOTEL OR MOTEL FOR AT LEAST NINETY CONSEC-
 UTIVE DAYS.
   (6) ANY FINAL DETERMINATION OF THE AMOUNT OF ANY TAX PAYABLE HEREUNDER
 SHALL BE REVIEWABLE FOR ERROR, ILLEGALITY OR UNCONSTITUTIONALITY OR  ANY
 OTHER  REASON  WHATSOEVER BY A PROCEEDING UNDER ARTICLE SEVENTY-EIGHT OF
 THE CIVIL PRACTICE LAW AND RULES IF APPLICATION THEREFOR IS MADE TO  THE
 SUPREME  COURT  WITHIN  THIRTY  DAYS  AFTER THE GIVING OF NOTICE OF SUCH
 FINAL DETERMINATION, PROVIDED, HOWEVER, THAT ANY SUCH  PROCEEDING  UNDER
 ARTICLE  SEVENTY-EIGHT  OF THE CIVIL PRACTICE LAW AND RULES SHALL NOT BE
 INSTITUTED UNLESS:
   A. THE AMOUNT OF ANY TAX SOUGHT TO BE REVIEWED, WITH SUCH INTEREST AND
 PENALTIES THEREON AS MAY BE PROVIDED FOR BY LOCAL  LAWS  OR  REGULATIONS
 SHALL BE FIRST DEPOSITED AND THERE SHALL BE FILED AN UNDERTAKING, ISSUED
 BY  A  SURETY  COMPANY AUTHORIZED TO TRANSACT BUSINESS IN THIS STATE AND
 A. 8490--A                          3
 
 APPROVED BY THE SUPERINTENDENT OF FINANCIAL SERVICES 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, INTERESTS AND PENALTIES  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, INTEREST OR PENALTIES AS A CONDITION
 PRECEDENT TO THE APPLICATION.
   (7) WHERE ANY TAXES IMPOSED HEREUNDER  SHALL  HAVE  BEEN  ERRONEOUSLY,
 ILLEGALLY OR UNCONSTITUTIONALLY COLLECTED AND APPLICATION FOR THE REFUND
 THEREFOR  DULY  MADE  TO THE PROPER FISCAL OFFICER OR OFFICERS, AND SUCH
 OFFICER OR OFFICERS SHALL HAVE MADE A DETERMINATION DENYING SUCH REFUND,
 SUCH DETERMINATION SHALL BE REVIEWABLE BY  A  PROCEEDING  UNDER  ARTICLE
 SEVENTY-EIGHT  OF  THE  CIVIL PRACTICE LAW AND RULES, PROVIDED, HOWEVER,
 THAT SUCH PROCEEDING IS INSTITUTED WITHIN THIRTY DAYS AFTER  THE  GIVING
 OF  THE NOTICE OF SUCH DENIAL, THAT A FINAL DETERMINATION OF TAX DUE WAS
 NOT PREVIOUSLY MADE, AND THAT AN UNDERTAKING IS FILED  WITH  THE  PROPER
 FISCAL  OFFICER  OR  OFFICERS 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 TAXES CONFIRMED, THE PETITIONER WILL PAY
 ALL COSTS AND CHARGES WHICH  MAY  ACCRUE  IN  THE  PROSECUTION  OF  SUCH
 PROCEEDING.
   (8)  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.
   (9)  ALL  REVENUES  RESULTING FROM THE IMPOSITION OF THE TAX UNDER THE
 LOCAL LAWS SHALL BE PAID INTO THE TREASURY OF  THE  CITY  OF  UTICA  AND
 SHALL BE CREDITED TO AND DEPOSITED IN THE GENERAL FUND OF THE CITY. SUCH
 REVENUES  MAY  BE USED TO SUPPORT MUNICIPAL SERVICES, INFRASTRUCTURE AND
 OTHER ESSENTIAL EXPENDITURES AS DETERMINED BY THE COMMON COUNCIL OF  THE
 CITY OF UTICA.
   (10) EACH ENACTMENT OF SUCH A LOCAL LAW MAY PROVIDE FOR THE IMPOSITION
 OF  A  HOTEL  OR MOTEL TAX FOR A PERIOD OF TIME NO LONGER THAN TWO YEARS
 FROM THE DATE OF ITS ENACTMENT. NOTHING IN THIS SECTION  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  PURSU-
 ANT TO THIS SECTION.
   (11)  IF  ANY  PROVISION OF THIS SECTION OR THE APPLICATION THEREOF TO
 ANY PERSON OR CIRCUMSTANCE SHALL BE HELD INVALID, THE REMAINDER OF  THIS
 SECTION  AND  THE  APPLICATION  OF  SUCH  PROVISION  TO OTHER PERSONS OR
 CIRCUMSTANCES SHALL NOT BE AFFECTED THEREBY.
   § 2. The tax law is amended by adding a new section 1202-pp to read as
 follows:
   § 1202-PP. OCCUPANCY TAX IN THE CITY OF ROME. (1) NOTWITHSTANDING  ANY
 OTHER  PROVISION OF LAW TO THE CONTRARY, THE CITY OF ROME, IN THE COUNTY
 OF ONEIDA, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND  AMEND  LOCAL
 LAWS  IMPOSING  IN SUCH CITY A TAX, IN ADDITION TO ANY OTHER TAX AUTHOR-
 IZED AND IMPOSED PURSUANT TO THIS ARTICLE, SUCH AS THE  LEGISLATURE  HAS
 OR  WOULD  HAVE THE POWER AND AUTHORITY TO IMPOSE UPON PERSONS OCCUPYING
 ANY ROOM FOR HIRE IN ANY HOTEL. FOR THE PURPOSES OF  THIS  SECTION,  THE
 TERM  "HOTEL" SHALL MEAN A BUILDING OR PORTION OF SUCH BUILDING WHICH IS
 A. 8490--A                          4
 
 RENTABLE OR CONSISTING OF RENTABLE UNITS PROVIDING LODGING ON  AN  OVER-
 NIGHT  BASIS FOR GUESTS. THE TERM "HOTEL" INCLUDES AN APARTMENT HOTEL, A
 MOTEL, AND FACILITIES DESIGNATED AND COMMONLY KNOWN AS A "BED AND BREAK-
 FAST" AND SIMILAR "TOURIST" FACILITIES, WHETHER OR NOT MEALS ARE SERVED.
 THE  RATE  OF  SUCH  TAX  SHALL NOT EXCEED THREE PERCENT OF THE PER DIEM
 RENTAL RATE FOR EACH ROOM WHETHER SUCH ROOM IS  RENTED  ON  A  DAILY  OR
 LONGER BASIS.
   (2)  SUCH  TAXES MAY BE COLLECTED AND ADMINISTERED BY THE CHIEF FISCAL
 OFFICER OF THE CITY OF ROME BY SUCH MEANS AND IN SUCH  MANNER  AS  OTHER
 TAXES  WHICH  ARE  NOW  COLLECTED AND ADMINISTERED BY SUCH OFFICER OR AS
 OTHERWISE MAY BE PROVIDED BY SUCH LOCAL LAW.
   (3) SUCH LOCAL LAWS MAY PROVIDE THAT ANY TAXES IMPOSED SHALL  BE  PAID
 BY  THE  PERSON LIABLE THEREFOR TO THE OWNER OF THE ROOM FOR HIRE IN THE
 TOURIST HOME, INN, CLUB, HOTEL, MOTEL, OR OTHER SIMILAR PLACE OF  PUBLIC
 ACCOMMODATION  OCCUPIED OR TO THE PERSON ENTITLED TO BE PAID THE RENT OR
 CHARGE THE ROOM FOR HIRE IN THE TOURIST HOME, INN, CLUB,  HOTEL,  MOTEL,
 OR  OTHER  SIMILAR  PLACE  OF  PUBLIC  ACCOMMODATION OCCUPIED FOR AND ON
 ACCOUNT OF THE CITY OF ROME IMPOSING THE TAX  AND  THAT  SUCH  OWNER  OR
 PERSON  ENTITLED  TO  BE PAID THE RENT OR CHARGE SHALL BE LIABLE FOR THE
 COLLECTION AND PAYMENT OF THE TAX; AND THAT SUCH OWNER OR  PERSON  ENTI-
 TLED  TO BE PAID THE RENT OR CHARGE SHALL HAVE THE SAME RIGHT IN RESPECT
 TO COLLECTING THE TAX FROM THE PERSON OCCUPYING THE ROOM FOR HIRE IN THE
 TOURIST HOME, INN, CLUB, HOTEL, MOTEL, OR OTHER SIMILAR PLACE OF  PUBLIC
 ACCOMMODATION,  OR  IN  RESPECT  TO  NONPAYMENT OF THE TAX BY THE PERSON
 OCCUPYING THE ROOM FOR HIRE IN  THE  TOURIST  HOME,  INN,  CLUB,  HOTEL,
 MOTEL,  OR SIMILAR PLACE OF PUBLIC ACCOMMODATION, AS IF THE TAXES WERE A
 PART OF THE RENT OR CHARGE AND PAYABLE AT THE SAME TIME AS THE  RENT  OR
 CHARGE;  PROVIDED,  HOWEVER,  THAT THE CHIEF FISCAL OFFICER OF THE CITY,
 SPECIFIED IN SUCH LOCAL LAWS, SHALL BE JOINED AS A PARTY IN  ANY  ACTION
 OR  PROCEEDING  BROUGHT TO COLLECT THE TAX BY THE OWNER OR BY THE PERSON
 ENTITLED TO BE PAID THE RENT OR CHARGE.
   (4) SUCH LOCAL LAWS MAY PROVIDE FOR THE  FILING  OF  RETURNS  AND  THE
 PAYMENT OF THE TAXES ON A MONTHLY BASIS OR ON THE BASIS OF ANY LONGER OR
 SHORTER PERIOD OF TIME.
   (5)  THIS  SECTION SHALL NOT AUTHORIZE THE IMPOSITION OF SUCH TAX UPON
 ANY OF THE FOLLOWING:
   A. THE STATE OF NEW YORK,  OR  ANY  PUBLIC  CORPORATION  (INCLUDING  A
 PUBLIC CORPORATION CREATED PURSUANT TO AGREEMENT OR COMPACT WITH ANOTHER
 STATE  OR  THE  DOMINION OF CANADA), IMPROVEMENT DISTRICT OR OTHER POLI-
 TICAL SUBDIVISION OF THE STATE;
   B. THE UNITED STATES OF AMERICA, INSOFAR AS IT IS  IMMUNE  FROM  TAXA-
 TION;
   C.  ANY CORPORATION OR ASSOCIATION, OR TRUST, OR COMMUNITY CHEST, FUND
 OR FOUNDATION ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITA-
 BLE OR EDUCATIONAL PURPOSES, OR FOR THE PREVENTION OF CRUELTY  TO  CHIL-
 DREN  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 PARAGRAPH 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 PARAGRAPH; OR
   D. A PERMANENT RESIDENT OF A HOTEL OR MOTEL. FOR THE PURPOSES OF  THIS
 SECTION, THE TERM "PERMANENT RESIDENT" SHALL MEAN A NATURAL PERSON OCCU-
 A. 8490--A                          5
 
 PYING  ANY ROOM OR ROOMS IN A HOTEL OR MOTEL FOR AT LEAST NINETY CONSEC-
 UTIVE DAYS.
   (6) ANY FINAL DETERMINATION OF THE AMOUNT OF ANY TAX PAYABLE HEREUNDER
 SHALL  BE REVIEWABLE FOR ERROR, ILLEGALITY OR UNCONSTITUTIONALITY OR ANY
 OTHER REASON WHATSOEVER BY A PROCEEDING UNDER ARTICLE  SEVENTY-EIGHT  OF
 THE  CIVIL PRACTICE LAW AND RULES IF APPLICATION THEREFOR IS MADE TO THE
 SUPREME COURT WITHIN THIRTY DAYS AFTER THE  GIVING  OF  NOTICE  OF  SUCH
 FINAL  DETERMINATION,  PROVIDED, HOWEVER, THAT ANY SUCH PROCEEDING UNDER
 ARTICLE SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES SHALL  NOT  BE
 INSTITUTED UNLESS:
   A. THE AMOUNT OF ANY TAX SOUGHT TO BE REVIEWED, WITH SUCH INTEREST AND
 PENALTIES  THEREON  AS  MAY BE PROVIDED FOR BY LOCAL LAWS OR REGULATIONS
 SHALL BE FIRST DEPOSITED AND THERE SHALL BE FILED AN UNDERTAKING, ISSUED
 BY A SURETY COMPANY AUTHORIZED TO TRANSACT BUSINESS IN  THIS  STATE  AND
 APPROVED BY THE SUPERINTENDENT OF FINANCIAL SERVICES 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, INTERESTS AND PENALTIES  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, INTEREST OR PENALTIES AS A CONDITION
 PRECEDENT TO THE APPLICATION.
   (7) WHERE ANY TAXES IMPOSED HEREUNDER  SHALL  HAVE  BEEN  ERRONEOUSLY,
 ILLEGALLY OR UNCONSTITUTIONALLY COLLECTED AND APPLICATION FOR THE REFUND
 THEREFOR  DULY  MADE  TO THE PROPER FISCAL OFFICER OR OFFICERS, AND SUCH
 OFFICER OR OFFICERS SHALL HAVE MADE A DETERMINATION DENYING SUCH REFUND,
 SUCH DETERMINATION SHALL BE REVIEWABLE BY  A  PROCEEDING  UNDER  ARTICLE
 SEVENTY-EIGHT  OF  THE  CIVIL PRACTICE LAW AND RULES, PROVIDED, HOWEVER,
 THAT SUCH PROCEEDING IS INSTITUTED WITHIN THIRTY DAYS AFTER  THE  GIVING
 OF  THE NOTICE OF SUCH DENIAL, THAT A FINAL DETERMINATION OF TAX DUE WAS
 NOT PREVIOUSLY MADE, AND THAT AN UNDERTAKING IS FILED  WITH  THE  PROPER
 FISCAL  OFFICER  OR  OFFICERS 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 TAXES CONFIRMED, THE PETITIONER WILL PAY
 ALL COSTS AND CHARGES WHICH  MAY  ACCRUE  IN  THE  PROSECUTION  OF  SUCH
 PROCEEDING.
   (8)  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.
   (9)  ALL  REVENUES  RESULTING FROM THE IMPOSITION OF THE TAX UNDER THE
 LOCAL LAWS SHALL BE PAID INTO THE TREASURY OF THE CITY OF ROME AND SHALL
 BE CREDITED TO AND DEPOSITED IN THE  GENERAL  FUND  OF  THE  CITY.  SUCH
 REVENUES  MAY  BE USED TO SUPPORT MUNICIPAL SERVICES, INFRASTRUCTURE AND
 OTHER ESSENTIAL EXPENDITURES AS DETERMINED BY THE COMMON COUNCIL OF  THE
 CITY OF ROME.
   (10) EACH ENACTMENT OF SUCH A LOCAL LAW MAY PROVIDE FOR THE IMPOSITION
 OF  A  HOTEL  OR MOTEL TAX FOR A PERIOD OF TIME NO LONGER THAN TWO YEARS
 FROM THE DATE OF ITS ENACTMENT. NOTHING IN THIS SECTION  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  PURSU-
 ANT TO THIS SECTION.
 A. 8490--A                          6
 
   (11)  IF  ANY  PROVISION OF THIS SECTION OR THE APPLICATION THEREOF TO
 ANY PERSON OR CIRCUMSTANCE SHALL BE HELD INVALID, THE REMAINDER OF  THIS
 SECTION  AND  THE  APPLICATION  OF  SUCH  PROVISION  TO OTHER PERSONS OR
 CIRCUMSTANCES SHALL NOT BE AFFECTED THEREBY.
   §  3. This act shall take effect immediately and shall expire December
 31, 2027 when upon such date the provisions of this act shall be  deemed
 repealed.