Section 1202-S. Hotel or motel taxes in Essex county

(1) Notwithstanding
  any other provisions of law to the contrary,  the  county  of  Essex  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 board of supervisors 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 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  Essex  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.
    (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 Essex
  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  transaction,  by  or  with  any of the following in accordance with
  section twelve hundred thirty of this article:
    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  pursuant
  to   this   section   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.
    (8) Where any tax imposed pursuant to this  section  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 under the
  local laws shall be paid into the treasury of the county  of  Essex  and
  shall  be  credited and deposited into a special tourism development and
  promotion  fund,  thereafter  to  be  allocated  for   publicizing   the
  advantages  of  the  county of Essex pursuant to subdivision fourteen of
  section two hundred twenty-four of the county  law;  provided,  however,
  that such local laws shall provide that the county shall:

    a.  be  authorized  to  retain up to a maximum of five percent of such
  revenue to defer the necessary expenses of the county  in  administering
  such tax;
    b. endeavor to expend the revenues in such fund in a manner reasonably
  intended  to publicize the areas within the county of Essex commensurate
  with the amount of revenues generated from such areas; and
    c. contract with the Lake Placid-Essex county visitors bureau, for the
  expenditure of  the  revenues  in  such  fund  pursuant  to  subdivision
  fourteen  of section two hundred twenty-four of the county law, provided
  however that the county of Essex  may  terminate  such  contract  and/or
  enter  into  other  contracts  in  the  event that the Lake Placid-Essex
  county visitors bureau dissolves or in the determination of the board of
  supervisors of the county  of  Essex  after  public  hearing  ceases  to
  adequately perform such contract.
    (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.