Section 1202-H*2. Hotel or motel taxes in the county of Oswego

(1)
  Notwithstanding any other provisions of law to the contrary, the  county
  of  Oswego  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 tourist home, inn, hotel or motel rooms in  such  county.  The
  rates of such tax shall be three percent of the per diem rental rate for
  each  room  provided,  however,  such  tax  shall not be applicable to a
  permanent resident of such tourist home, inn, hotel or motel or to rooms
  in such lodging facilities having less than six rentable units.
    (2) Such taxes  may  be  collected  and  administered  by  the  county
  treasurer or other fiscal officers of Oswego 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 taxes imposed shall  be  paid
  by  the  person  liable  therefor to the owner of the tourist home, inn,
  hotel or motel room occupied or to the person entitled to  be  paid  the
  rent  or  charge for the tourist home, inn, hotel or motel room occupied
  for and on account of the county of Oswego imposing the taxes  and  that
  such  owner  or  person  entitled to be paid the rent or charge shall be
  liable for the collection and payment of the taxes; and that such  owner
  or  person  entitled  to  be paid the rent or charge shall have the same
  right in respect to collecting the taxes from the person  occupying  the
  tourist  home,  inn, hotel or motel room, or in respect to nonpayment of
  the taxes by the person occupying the tourist home, inn, hotel or  motel
  room,  as  if the taxes 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 laws, shall be joined as a  party  in  any  action  or  proceeding
  brought  to  collect the taxes 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 taxes 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 taxes 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 taxes 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 taxes sought to be reviewed, with such interest
  and  penalties  thereon  as  may  be  provided  for  by  local  laws  or
  regulations  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  taxes  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  taxes  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  taxes  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 taxes 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 taxes, no assessment of additional  taxes  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 taxes may be assessed at any time.
    (9)  Revenues  resulting  from the imposition of the tax authorized by
  this section shall be paid into the treasury of the county of Oswego 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 county  legislature
  of  Oswego county only for tourism and convention development. The funds
  so allocated shall be used for the purpose of promoting  Oswego  county,
  its  cities,  towns  and villages, in order to increase convention/trade
  show and tourist business.
    (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 2 § 1202-h's