Section 1202-G*4. Hotel or motel taxes in the county of Westchester

(1)
  Notwithstanding any other provisions of law to the contrary, the  county
  of  Westchester  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
  rooms  in  hotels  or  motels  in  such county. For the purposes of this
  section, the term "hotel" shall mean a building or portion of  it  which
  is  regularly  used and kept open as such for the lodging of guests. The
  term "hotel" includes an apartment hotel, a motel or a  boarding  house,
  whether  or  not meals are served. The rate of such tax shall not exceed
  three percent of the per diem rental rate for  each  room  whether  such
  room is rented on a daily or longer basis.
    (2)  Such tax may be collected and administered by the commissioner of
  finance or other fiscal officer of the county  of  Westchester  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 the county of
  Westchester 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
  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
  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; and
    d. A permanent resident of a hotel or motel. For the purposes of  this
  section,  the  term  "permanent  resident"  shall  mean a natural person

  occupying any room or rooms in a hotel or  motel  for  at  least  thirty
  consecutive days.
    (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 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, interest 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)  Revenues  resulting from the imposition of tax authorized by this
  section shall be paid into the treasury of the county of Westchester and
  shall be credited to and deposited in the general fund  of  the  county;
  and  may  thereafter  be  allocated  at  the  discretion of the board of
  legislators of the county of Westchester for any county purpose.
    (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.
    * NB There are 4 § 1202-g's