Section 1202-O. Hotel and motel taxes in Suffolk county

(1)
  Notwithstanding any other provisions of law to the contrary, the  county
  of  Suffolk  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",  inns,
  cabins, cottages, campgrounds, tourist homes and convention centers.
    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  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 county treasurer
  or  other  fiscal  officers  of Suffolk 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 Suffolk
  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  law  may  provide  for the filing of returns and the
  payment of the tax on a monthly basis or on  the  basis  of  any  longer
  period of time.
    (5)  Such  local  law shall provide for the county of Suffolk to enter
  into a contract with a tourism promotion agency to  administer  programs
  designed  to develop, encourage, solicit and promote convention business
  and tourism within the county. The promotion of convention business  and
  tourism  shall include any service, function or activity, whether or not
  performed, sponsored or advertised by the tourism promotion agency  with
  the intent to attract transient guests to the county.
    (6)  Such local law shall provide that all revenues resulting from the
  imposition of the tax payable hereunder shall be paid into the  treasury
  of  the county of Suffolk and shall be distributed within thirty days of
  receipt by the county  under  the  following  formula:  (a)  twenty-four
  percent of all revenues collected, but not more than two million dollars
  per  fiscal  year,  shall  be  delivered to the tourism promotion agency
  which the county of Suffolk contracts with pursuant to the provisions of
  subdivision five of this  section;  (b)  ten  percent  of  all  revenues
  collected  shall  be  utilized  by  the  county of Suffolk in support of
  cultural programs  and  activities  relevant  to  the  continuation  and
  enhancement  of  the tourism industry which may be increased one percent

  each county fiscal year by the Suffolk county legislature to  an  amount
  not  to  exceed  fifteen  percent  of  all  revenues  collected  as such
  legislature reduces the allocation for the purposes of paragraph (c)  of
  this  subdivision;  (c)  ten  percent of all revenues collected shall be
  utilized by the  county  of  Suffolk  for  the  support  of  any  museum
  accredited  by  the American Association of Museums, which is located in
  such county's first dedicated park and is also listed  on  the  National
  Register  of  Historic  Places, such amount may be decreased one percent
  each county fiscal year by the Suffolk county legislature to  an  amount
  not  less than five percent of all revenues collected; (d) eight percent
  of all revenues collected shall be utilized by the county of Suffolk for
  the  support  of  other  museums,  and  historical  societies,  historic
  residences  and  historic  birthplaces,  provided  that  of  such  eight
  percent, an amount equal to one and  one-half  percent  of  all  revenue
  collected shall be utilized by the county of Suffolk for program support
  of a not-for-profit museum organization that manages a National Register
  of Historic Places site in Suffolk county that has been named a National
  Treasure,  is  part  of  a National Recreational Trail and is a New York
  state historic site; (e) twenty percent of all revenues collected  shall
  be  utilized  by  the  county  of Suffolk for the care, maintenance, and
  interpretation for the general public of the historic structures,  sites
  and  unique  natural  areas  that  are  managed  by  the  Suffolk county
  department of parks and recreation for sites  and  activities  that  are
  open  to  tourists on a regular and predictable basis; (f) not more than
  two percent of all revenues collected by the county of Suffolk  for  the
  promotion  of  the county of Suffolk as a film friendly location through
  the county department of economic development and workforce housing; and
  (g) all remaining revenue collected by the county of  Suffolk  shall  be
  deposited  into  the  general  fund  of  such  county to be utilized for
  general park purposes.
    Schedules of availability of all historic and cultural activities  and
  events  funded  from any part of these revenues shall be provided to the
  aforementioned tourism promotion agency which is contracted with by  the
  county  of  Suffolk  so  as  to  enhance  tourism  promotion and tourist
  visitation.
    Annually, the department of economic development and workforce housing
  of the county of Suffolk shall submit, to the county executive  and  the
  county  legislature  of  such  county,  a  report  on  such department's
  progress on the promotion of the county of Suffolk as  a  film  friendly
  location,  and  annual  statistics  of the revenue generated pursuant to
  paragraph (f) of this subdivision.
    (7) Such local law shall provide for the  imposition  of  a  hotel  or
  motel tax until December thirty-first, two thousand fifteen.
    (8)  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.
    (9) 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 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.
    (10) 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.
    (11)  Except  in  the case of 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.
    (12)  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-o's