Section 1202-AA*5. Hotel and motel tax in Washington county

(1)
  Notwithstanding any other provision of law to the contrary,  the  county
  of  Washington  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 as the legislature has
  or would have the power and authority to impose upon  persons  occupying
  hotel  or  motel rooms in such county. For the purposes of this section,
  the term "hotel or motel" shall mean and include any facility  providing
  lodging  on  an  overnight  basis  and  shall  include  those facilities
  designated  and  commonly  known  as   "bed   and   breakfast",   "inn",
  "housekeeping   cottages   with   four  or  more  units",  and  "tourist
  facilities".
    The rates of such tax shall be one-half  of  one  percent,  any  whole
  percent  or  any  combination  of  a  whole  percent and one-half of one
  percent; provided  that  such  rates  shall  not  exceed  four  percent;
  provided,  however, that 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 county treasurer
  or  other  fiscal officers of the county of Washington by such means and
  in such manner as other taxes which are now collected  and  administered
  by such officers 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
  Washington 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 county treasurer
  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  section shall not authorize the imposition of such tax upon
  any transaction, by or with any of  the  following  in  accordance  with
  section twelve hundred thirty of this article:
    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 pursuant
  to  this  section  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  transact  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 pursuant to this section 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 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)  All  revenues  resulting from the imposition of the tax under the
  local laws shall be paid into the treasury of the county  of  Washington
  and  shall  be  credited  to  and  deposited  in the general fund of the
  county, thereafter to be allocated for tourism promotion and tourist and
  convention development; provided, however, that such  local  laws  shall
  provide  that  the county of Washington shall be authorized to retain up
  to a maximum of fifteen percent of such revenues to defer the  necessary
  expenses  of such county in administering such tax. The revenues derived
  from such tax, after deducting the amount provided for administering the
  tax, as provided by local law, shall be allocated to promote tourism in,
  preserve the heritage of, and celebrate the  agricultural  community  in
  the  county  of  Washington through the promotion of tourist activities,

  conventions, trade shows, special events, and other directly related and
  supporting activities.
    (10)  Each enactment of such local law may provide for imposition of a
  hotel or motel tax for a period of time no longer than three years  from
  the  date  of  its enactment. Nothing in this section shall prohibit the
  adoption and enactment of local laws, pursuant to the provisions of this
  section, upon the expiration of any other local law adopted pursuant  to
  this section.
    (11)  If  any  provision of this section or the application thereof to
  any person or circumstance shall be held invalid, the remainder of  this
  section  and  the  application  of  such  provision  to other persons or
  circumstances shall not be affected thereby.
    * NB There are 8 § 1202-aa's