Section 1202-D. Hotel or motel taxes in Oneida county

(1) Notwithstanding
  any other provisions of law to the contrary, the  county  of  Oneida  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 two percent
  of the per diem rental rate for each room provided,  however,  such  tax
  shall  not be applicable to a permanent resident of such 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, also provided that the county  of  Oneida
  may provide in its local law imposing such hotel and motel occupancy tax
  that  such  tax  shall  not  be  applicable  to  a hotel or motel having
  twenty-five rooms or less.
    (2) Such tax may be collected and administered by the county treasurer
  or other fiscal officers of Oneida 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  Oneida
  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  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
  section  shall  be  paid  into  the treasury of the county of Oneida and
  shall be credited to and deposited in the Oneida county trust and agency
  fund; the net collections therefrom shall thereafter be allocated by the
  county legislature of Oneida and shall be used solely for the purpose of
  promoting tourism and conventions by a not-for-profit corporation  under
  contract  with  the  county.  Promotion of tourism and conventions being
  specifically defined as the  retaining  of  staff  for  the  purpose  of
  placing and purchasing of advertising promoting the county, and engaging
  in  such  other efforts as are designed to induce tourist and convention
  attraction to Oneida county.
    (10) Each enactment of a 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  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 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.