Capelle v. Makowski

Judgment unanimously affirmed, without costs. Memorandum: In this declaratory judgment action, plaintiffs assert both constitutional and statutory grounds for the invalidation of No. 5 of the Local Laws of the City of Buffalo of 1976 which added section 548 to the city charter and imposed an excise tax on occupancy of premises. The complaint sets forth 11 separate causes of action which allege, respectively, that the local law: First—violates section 1203 of the Tax Law in that it imposes a tax not specifically therein authorized; Second—denies due process in that it is impermissibly vague;…