Section 1202-L*3. Hotel or motel taxes in the county of St

Lawrence. (1)
  Notwithstanding any other provisions of law to the contrary, the  county
  of  St.  Lawrence  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. Such tax shall be imposed at a rate or
  rates not to 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 St.  Lawrence  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 St.
  Lawrence 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  St.  Lawrence
  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 St. Lawrence 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-l's