Section 1202-Q*2. Hotel or motel taxes in Cayuga county

(1) Notwithstanding
  any  other  provisions  of  law to the contrary, the county of Cayuga 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. The rates of such tax shall be five  percent
  of  the  per  diem rental rate for each room provided, however, 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
  thirty consecutive days.
    (2) 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, continuing or imposing such a tax after the expiration  of
  a previous local law adopted pursuant to this section.
    (3)  Such  tax  may  be  collected  and  administered  by  the finance
  administrator or other fiscal officers of Cayuga county  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.
    (4)  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 Cayuga
  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 finance
  administrator 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.
    (5)  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.
    (6)  This  section shall not authorize the imposition of such tax upon
  any of 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.
    (7) 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  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.
    (8) 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.
    (9)  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.
    (10)  All revenues resulting from the imposition of the tax authorized
  by this section shall be paid to the treasurer of the county  and  shall
  be credited to and deposited into a special fund of the county dedicated
  to  tourism  development  and  promotion, thereafter to be used only for
  tourism promotion and convention development;  provided,  however,  that
  the  county shall be authorized to retain five percent revenue from such
  tax  to  defer  the  necessary  expenses  incurred  by  the  county   in
  administering  such  tax;  provided, further the county is authorized to
  use all or part of the money  in  the  special  fund  to  pay  a  single
  not-for-profit  corporation,  pursuant to a contract with the county, to
  do tourism promotion and convention development in the county.  "Tourist
  promotion  and  convention  development"  is defined as costs related to

  advertising the county, retaining of staff to promote tourism and  other
  tourism or convention costs recommended by said staff.
    (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.
    * NB There are 2 § 1202-q's