Section 1202-M. Hotel or motel taxes in Livingston county

(1)
  Notwithstanding any other provisions of law to the contrary, the  county
  of  Livingston  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 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  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
  fourteen consecutive days.
    (2) Such  tax  may  be  collected and administered by the county trea-
  surer or other fiscal officers of Livingston 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
  Livingston 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
  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
  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 pub-
  lic 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 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 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)  All  revenues  resulting from the imposition of the tax under the
  local laws shall be paid into the  treasury  of  Livingston  county  and
  shall  be  credited  to and deposited in the general fund of such county
  and shall be available thereafter  for  the  promotion  of  tourism  and
  tourist  attractions  in  Livingston county, as well as the promotion of
  tourism and tourist attractions of the larger region of which Livingston
  county is a part provided that funding for regional promotion shall  not
  exceed  seventy-five  percent  of  the revenue received hereunder in any
  year and that not more than five percent of such revenue shall  be  used
  for  the  cost  of administering such tax. Such promotion may be carried
  out by an appropriate organization or organizations as designated by the
  Livingston county board of supervisors.
    (10) Each enactment of such a local law may provide for the imposition
  of a hotel or motel tax for a period of time no longer than three  years

  from  the  date of its enactment. Nothing in this section shall prohibit
  the adoption and enactment of local laws, pursuant to the provisions  of
  this  section,  upon  the  expiration  of  any  other  local law adopted
  pursuant to this section.
    (11)  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.