Section 1202-E. Hotel or motel taxes in Schenectady county

(1)
  Notwithstanding any other provisions of law to the contrary, the  county
  of  Schenectady  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  four  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 ninety consecutive days.
    (2)  Such  tax  may  be  collected  and  administered  by  the  county
  commissioner of finance or other fiscal officers of  Schenectady  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
  Schenectady 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
  commissioner  of  finance  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 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  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  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 Schenectady and
  shall  be  credited  to and deposited in the general fund of the county;
  the net collections therefrom shall thereafter be allocated by the board
  of  representatives  of  Schenectady  county  only  for  direct  tourism
  promotional  activities,  and  for  the promotion and development of the
  performing and  visual  arts  in  the  county  of  Schenectady,  as  the
  cornerstone of the visitor and tourism industry in Schenectady 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.