Section 1202-I. Hotel or motel taxes in Schuyler county

(1) Notwithstanding
  any  other  provision  of law to the contrary, the county of Schuyler 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 four 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 Schuyler  county
  legislature,  or  other fiscal officers of Schuyler 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
  Schuyler  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 Schuyler  county
  treasurer,  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 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 the 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 willfully 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 the county of Schuyler and
  shall be credited to and deposited in the general fund  of  the  county,
  thereafter to be allocated for tourist and convention development in the
  county  of  Schuyler  and  the  surrounding  tourist  region;  provided,
  however, that such local laws shall provide that  the  county  shall  be
  authorized  to retain up to a maximum of five 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 the county of Schuyler, its
  cities, towns and villages, and  the  general  economy  of  the  tourist
  region in which Schuyler county is located, through promotion of tourist
  activities, conventions, track shows, special events, and other directly

  related  and supporting activities; provided, however, that a maximum of
  seventy-five percent  of  the  revenue  derived  from  the  tax  may  be
  allocated  by  the Schuyler county legislature for regional promotion of
  tourism.
    (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.