Section 1202-C. Hotel or motel taxes in Jefferson county

(1)
  Notwithstanding any other provisions of law to the contrary  the  county
  of Jefferson is hereby authorized and empowered to adopt and amend local
  laws imposing in such county a tax in addition to any tax authorized and
  imposed  pursuant  to  this article such as the legislature has or would
  have the power and authority to impose on persons occupying hotel  rooms
  and/or  motel rooms in such county. The rates of such tax shall be three
  percent of the per diem rental rate charged to occupants for each  room,
  provided,  however,  such  tax  shall  not  be applicable to a permanent
  resident of a hotel and/or motel. For the purposes of this  section  the
  term  "permanent  resident"  shall  mean  a person occupying any room or
  rooms in a hotel and/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 Jefferson 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 room occupied or to
  the  person  entitled to be paid the rent or charge for the hotel and/or
  motel room occupied for and  on  account  of  the  county  of  Jefferson
  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 nonpayment  of
  the  tax by the person occupying the hotel room and/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  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 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,  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 the tax authorized by
  this act shall be paid into the treasury of the county of Jefferson  and
  shall  be  credited to and deposited in a special tourism and convention
  fund  and   the   collections   therefrom,   excluding   the   cost   of
  administration,   shall   thereafter   be  allocated  by  the  board  of
  supervisors  of  Jefferson  county  only  for  tourism  and   convention
  development.  The  funds  so  allocated shall be used for the purpose of
  promoting Jefferson county, its cities, towns and villages, in order  to
  increase convention/trade show and tourist business.
    (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.