Section 1202-B. Hotel or motel taxes in Broome county

(1) Notwithstanding
  any other provisions of law to the contrary,  Broome  county  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. 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 officer of Broome 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 Broome county
  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 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  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) Three-fifths of revenues resulting  from  the  imposition  of  tax
  authorized  by this act shall be paid into the treasury of Broome county
  and shall be credited to and  deposited  in  the  general  fund  of  the
  county;  and may thereafter be allocated at the discretion of the Broome
  county legislature  for  any  county  purpose.  Two-fifths  of  revenues
  resulting from the imposition of tax authorized by this section shall be
  deposited  in  a  special  account  to  be known as the "county economic
  development initiative fund" to be  created  by  the  county  of  Broome
  therefor  and  to  be maintained separate and apart from any other funds
  and accounts of the county. The legislative body of the county of Broome
  shall designate the specific purposes for which these funds may be used.
    (10) Such local law may provide for the imposition of an occupancy tax
  for a period of time no longer than three years from  the  date  of  its
  enactment.
    (11)  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.