Section 1202-F. Hotel or motel taxes in Tompkins county

(1)
  Notwithstanding any other provisions of law to the contrary, the  county
  of  Tompkins 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. 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  deputy  county
  administrator  of finance or other fiscal officers of Tompkins 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
  Tompkins 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 deputy county
  administrator 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  transaction,  by  or  with  any of the following in accordance with
  section twelve hundred thirty of this chapter:
    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  the
  provisions of this paragraph shall not apply to 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. Nothing in  this  subdivision
  shall  prohibit  any  organization exempt from taxation pursuant to this
  paragraph from collecting the taxes imposed  pursuant  to  this  section
  from  individuals  who  are doing business with such exempt organization
  and who are not exempt from taxation pursuant to this subdivision.
    (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) All revenues resulting from the imposition of the  tax  under  the
  local  laws shall be paid into the treasury of Tompkins county and shall
  be credited to  and  deposited  in  the  general  fund  of  the  county,
  thereafter  to  be  allocated  for  tourist  and convention development;
  provided, however, that such local laws shall provide  that  the  county
  shall  be  authorized  to  retain up to a maximum of ten percent of such
  revenue to defer the necessary expenses of the county  in  administering
  such  tax.  The revenue derived from the tax, after deducting the amount
  provided for administering such tax, as  so  authorized  by  local  law,

  shall  be  allocated  to enhance the general economy of Tompkins county,
  its  cities,  towns,  and  villages,  through   promotion   of   tourist
  activities, conventions, trade shows, special events, and other directly
  related and supporting activities.
    (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.