§ 1104. Convention center hotel unit fee. (a) Imposition. In addition
to any other fee or tax imposed by this article or any other law, on and
after April first, two thousand five, there is hereby imposed within the
territorial limits of a city with a population of a million or more and
there shall be paid a unit fee on every occupancy of a unit in a hotel
in such city at the rate of one dollar and fifty cents per unit per day,
except that such unit fee shall not be imposed upon (1) occupancy by a
permanent resident or (2) where the rent per unit is not more than at
the rate of two dollars per day.

(b) Administration and enforcement. The unit fee imposed by this
section shall be administered and collected in a like manner as the tax
imposed by subdivision (e) of section eleven hundred five of this
article. All the provisions of this article (except sections eleven
hundred seven, eleven hundred eight and eleven hundred nine), including
the definition and exemption provisions, relating to or applicable to
the administration, collection and disposition of the tax imposed by
subdivision (e) of such section eleven hundred five of this article
shall apply to the unit fee imposed by this section so far as such
provisions can be made applicable to such unit fee with such limitations
as are set forth in this article, and such modifications as are set
forth in this section and as may be necessary in order to adopt such
language to the unit fee so imposed. Such provisions shall apply with
the same force and effect as if the language of those provisions had
been incorporated in full in this section and had expressly referred to
the unit fee imposed by this section, except to the extent that any
provision is either inconsistent with a provision of this section or is
not relevant to the unit fee imposed by this section. For purposes of
this section, unless a different meaning is clearly required: (1) any
reference in this article to the tax or taxes imposed by this article
shall be deemed to refer also to the unit fee imposed by this section;
and (2) any reference to tax, taxes or sales tax in section eighteen
hundred seventeen of this chapter shall be deemed to refer also to the
unit fee imposed by this section.

(c) Transitional provision. The unit fee imposed by this section shall
be paid on any occupancy on or after April first, two thousand five,
although such occupancy is pursuant to a prior contract, lease or other
arrangement. Where the charge for occupancy is paid on a weekly, monthly
or other term basis, the occupancy shall be subject to the unit fee
imposed by this section to the extent that it covers any day on or after
April first, two thousand five. Where a person occupies a unit for less
than a full day and pays less than the rent for a full day, the unit fee
due pursuant to this section shall nevertheless be the same amount as
would be due had such person occupied the unit for a full day at the
rent for a full day.

(d) Deposit and disposition of revenue. (1) Notwithstanding any
provision of law to the contrary, the fees, interest and penalties
imposed by this section and received by the commissioner, after
deducting the amount which the commissioner shall determine to be
necessary for reasonable costs to administer, collect and distribute
such fees, penalties and interest, shall be deposited daily with such
responsible banks, banking houses or trust companies, as may be
designated by the comptroller, to the credit of the comptroller, to be
held in trust for the convention center development corporation
established by chapter thirty-five of the laws of nineteen hundred
seventy-nine, as amended. Such an account may be established in one or
more of such depositories. Such deposits shall be kept separate and
apart from all other money in the possession of the comptroller. The
comptroller shall require adequate security from all such depositories.
Of the total revenue collected or received under this section, the
comptroller shall retain in the comptroller's hands such amount as the
commissioner may determine to be necessary for refunds under this
section.

(2) On or before the twelfth day of each month: (A) after reserving
such amount for such refunds and such costs, the commissioner shall
certify to the comptroller the amount of all revenues so received during
the prior month as a result of the fees, interest and penalties so
imposed; and (B) the amount of revenues so certified shall be paid by
the comptroller to the chief fiscal officer of the convention center
development corporation established by chapter thirty-five of the laws
of nineteen hundred seventy-nine, as amended, for disposition in the
convention center development fund established by such chapter
thirty-five of the laws of nineteen hundred seventy-nine, as amended.

(e) Termination of unit fee. (1) At the end of the last day of the
month in which all the bonds, secured in whole or in part by such fee,
issued by such convention center development corporation, established by
chapter thirty-five of the laws of nineteen hundred seventy-nine, as
amended, shall have been fully paid and discharged or shall have been
deemed to be paid under the resolution authorizing such bonds, together
with interest thereon and interest on unpaid installments of interest,
the unit fee imposed by this section shall terminate. Despite such
termination, the provisions of this section and any regulations
promulgated thereunder, including the provisions with respect to
assessment, payment, termination, collection and refund of such fees,
penalties and interest, the requirements for filing returns,
preservation of records and disposition of revenue shall continue in
full force and effect with respect to all such fees accrued up to the
effective date of such termination.

(2) At least ninety days prior to the date that the unit fee is
imposed by this section shall have terminated pursuant to paragraph one
of this subdivision, the chief executive officer, or such officer's
delegate, of such development corporation shall provide written
notification to the commissioner of the date by which such unit fee
shall have terminated, so that such commissioner can timely notify
persons required to collect tax, as defined by subdivision one of
section eleven hundred thirty-one of this article, of such termination
and take such other steps as are necessary or desirable to administer
such termination. Provided that failure by such chief executive officer
or such officer's delegate to provide such notice shall not affect the
termination of such unit fee.