13 Argued January 14, 2003. Decided February 20, 2003. APPEAL, by permission of the Court of Appeals, from an order of the Appellate Division of the Supreme Court in the First Judicial Department, entered October 30, 2001, which affirmed an order of the Supreme Court (Robert Lippmann, J.), entered in New York County, granting a motion by defendants for summary judgment dismissing the complaint. Constantine P. Kokkoris, for appellant. Lawrence Heisler, for respondents. Judges Smith, Ciparick, Wesley
(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