Section 1202-R. Hotel or motel taxes in Genesee county

(1) Notwithstanding
  any other provisions of law to the contrary, the county  of  Genesee  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 three 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 county treasurer
  or  other  fiscal  officers  of Genesee 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 Genesee
  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.
    (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.  "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.