Section 1202-AA*6. Hotel or motel taxes in Orange county

(1)
  Notwithstanding any other provisions of law to the contrary, the  county
  of  Orange  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 county
  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" and
  "tourist" facilities.
    The rates of such tax shall not exceed five percent of  the  per  diem
  rental  rate for each room, 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 Orange county 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  Orange
  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
  unconstitutionally  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  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)  All  revenues  resulting from the imposition of the tax under the
  local laws shall be paid into the treasury of the county of  Orange  and
  shall be credited to and deposited in the general fund of the county.
    (10)  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.
    (11) Each enactment of such local law may provide for  the  imposition
  of  a hotel or motel tax for a period of time no longer than three years
  from the effective 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.
    * NB There are 8 § 1202-aa's