William Reilly Construction Corp. v. City of New York

Plaintiffs move in this action for a declaratory judgment to strike defendants’ answer and directing the entry of summary judgment upon the two causes of action alleged in the complaint. The defendants cross-move for summary judgment.

Among the issues involved in this case is the question of whether the provisions of the New York City Hotel Boom Occupancy Tax Law (Administrative Code of City of New York, former ch. 41, tit. V), which imposes a tax on the rent for every occupant of a room or rooms in a hotel, apartment hotel or lodging house, apply to the rental of rooms in a motel.

The…