Section 1202-J*2. Hotel and motel taxes in Sullivan county

(1)
  Notwithstanding any other provision of law to the contrary,  the  county
  of  Sullivan 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 per cent 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 treasurer
  of  the  county  of  Sullivan  by such means and in such manner as other
  taxes which are now collected and administered by  such  officer  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
  Sullivan 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 treasurer
  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 article:
    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  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 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  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 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 authorized
  by this section shall be  paid  into  the  treasury  of  the  county  of
  Sullivan  and  shall be credited to and deposited in the general fund of
  the county; thereafter to be allocated  and  paid  to  a  not-for-profit
  corporation  under contract with the county for the promotion of tourism
  in the county. Provided, however, that such local law shall provide that
  the county shall be authorized to retain up  to  a  maximum  of  fifteen
  percent of such revenue to defer the necessary expenses of the county in
  administering such tax.
    (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 3 § 1202-j's