Section 1202-J*3. Hotel or motel taxes in Chautauqua county

* (1)
  Notwithstanding any other provision of law to the contrary,  the  county
  of  Chautauqua  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
  professionally managed real property providing lodging on  an  overnight
  basis  and  shall  include  cottages, apartments, condominiums and 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 such rooms in lodging facilities
  having less than five rentable units. 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.
    * NB Effective until November 30, 2011
    * (1) Notwithstanding any other provision of law to the contrary,  the
  county  of  Chautauqua  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
  professionally managed real property providing lodging on  an  overnight
  basis  and  shall  include  cottages, apartments, condominiums and those
  facilities designated and commonly known  as  "bed  and  breakfast"  and
  "tourist" facilities.
    The  rates  of such tax shall not exceed three percent of the per diem
  rental rate for each room provided, however, that such tax shall not  be
  applicable  to  a permanent resident of such rooms in lodging facilities
  having less than five rentable units. 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.
    * NB Effective November 30, 2011
    (2) Such tax may be collected and administered by the county treasurer
  or other fiscal officers of Chautauqua 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
  Chautauqua 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 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  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, the registration of  all  operators  within  the
  terms of such local law and any other provisions deemed necessary by the
  legislature  of Chautauqua county for the implementation and enforcement
  of  such  a  tax provided such additional provisions are consistent with
  the terms of this section.
    (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.
    (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 the state  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 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 Chautauqua.
  The revenue derived from such tax, after deducting the  amount  provided
  for  administering  such  tax  as  so  authorized by local law, shall be
  allocated as follows: three-fifths of such revenues shall be credited to
  and deposited in a special tourism and convention fund, thereafter to be
  allocated by the county legislature of  Chautauqua  county  through  the
  county  budget  process  for  tourism and convention development in such
  county for the purposes of enhancing and  promoting  Chautauqua  county,
  its  cities,  towns  and  villages  through  the  promotion  of tourism,
  conventions, trade shows, special events and other directly related  and
  supporting activities including, but not limited to, programs to improve
  the  aesthetic  qualities  of the county; to enhance the environment; to
  improve infrastructures related to tourism, conventions and trade shows;
  to develop, operate and  maintain  parks,  recreational  facilities  and
  tourist attractions; and such other programs as authorized by local law;
  and  any  amount  of revenues derived from such tax over three-fifths of
  such  revenues  shall  be  dedicated  solely  to  the  enhancement   and
  protection  of  the  lakes  and streams of Chautauqua county pursuant to
  programs authorized by local law. 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.
    * NB Effective until November 30, 2011
    * (9) All revenues resulting from the imposition of the tax under  the
  local  laws  shall be paid into the treasury of the county of Chautauqua
  and shall be  credited  to  and  deposited  in  a  special  tourism  and
  convention fund, thereafter to be allocated by the county legislature of
  Chautauqua  county  through  the  county  budget process for tourism and
  convention development in such county. The  revenue  derived  from  such
  tax,  after  deducting the amount provided for administering such tax as
  so authorized by local law, shall be allocated only for the purposes  of
  enhancing  and  promoting  Chautauqua  county,  its  cities,  towns  and
  villages through the promotion of  tourism,  conventions,  trade  shows,
  special  events  and  other  directly  related and supporting activities
  including, but  not  limited  to,  programs  to  improve  the  aesthetic
  qualities  of  the  county;  to  enhance  the  environment;  to  improve
  infrastructures related to tourism,  conventions  and  trade  shows;  to
  develop, operate and maintain parks, recreational facilities and tourist
  attractions;  and  such  other programs as authorized by local law. 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.
    * NB Effective November 30, 2011
    (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