Section 1202-A. Hotel or motel taxes in Onondaga county

(1) Notwithstanding
  any  other  provisions of law to the contrary, the county of Onondaga is
  hereby authorized and empowered to adopt and amend local  laws  imposing
  in  such  county  a  tax,  in  addition  to any other tax authorized and
  imposed pursuant to this article such as the legislature  has  or  would
  have  the  power and authority to impose upon persons occupying hotel or
  motel rooms in such county. The rates of such tax shall be five  percent
  of  the  per  diem  rental rate for each room provided however, such tax
  shall not be applicable to a permanent resident of a hotel or motel. For
  the purposes of this section the term "permanent resident" shall mean  a
  person  occupying  any  room  or  rooms in a hotel or motel for at least
  thirty consecutive days.
    (2) Such  tax  may  be  collected  and  administered  by  the  finance
  administrator  or other fiscal officers of Onondaga county by such means
  and  in  such  manner  as  other  taxes  which  are  now  collected  and
  administered  by  such officers in accordance with the county charter or
  as otherwise may be provided by such local law.
    (3) Such local laws may provide that any tax imposed shall be paid  by
  the  person  liable  therefor  to  the  owner of the hotel or motel room
  occupied or to the person entitled to be paid the rent or charge for the
  hotel or motel room occupied  for  and  on  account  of  the  county  of
  Onondaga  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 entitled to be paid the rent
  or charge shall have the same right in respect  to  collecting  the  tax
  from  the  person  occupying  the  hotel or motel room, or in respect to
  nonpayment of the tax by the person occupying the hotel or  motel  room,
  as  if the tax were a part of the rent or charge and payable at the same
  time as  the  rent  or  charge;  provided,  however,  that  the  finance
  administrator  or other fiscal officers of the county, specified in such
  local law, 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 tax on a monthly basis or on the basis of any longer or
  shorter period of time.
    (5) This act 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
  political subdivision of the state;
    b.  The  United  States  of  America,  insofar  as  it  is immune from
  taxation;
    c. Any corporation or association, or trust, or community chest,  fund
  or   foundation   organized  and  operated  exclusively  for  religious,
  charitable or educational purposes, or for the prevention of cruelty  to
  children  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.
    (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 the 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  law  or  regulation,
  shall  be first deposited and there is filed an undertaking, issued by a
  surety company  authorized  to  transmit  business  in  this  state  and
  approved by the superintendent of insurance 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  tax  imposed  hereunder  shall have been erroneously,
  illegally or unconstitutionally collected and application for the refund
  thereof 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 tax 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 wilfully 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) Revenues resulting from the imposition of tax authorized  by  this
  act  shall be paid into the treasury of the county of Onondaga and shall
  be credited to and deposited in the general fund of the county; and  may
  thereafter  be  allocated  at  the  discretion  of  the  Onondaga county
  legislature for any county purpose.
    (10) If any provision of this act or the application  thereof  to  any
  person  or circumstance shall be held invalid, the remainder of this act
  and the application of such provision to other persons or  circumstances
  shall not be affected thereby.