Section 1202-U*3. Hotel or motel taxes in Orleans county

(1)  a.
  Notwithstanding any other provisions of law to the contrary, the  county
  of  Orleans  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 county
  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
  and tourist homes.
    b. The rates of such tax shall not exceed four 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) Such tax may be collected and administered by the county treasurer
  or  other  fiscal  officers  of Orleans county by such means and in such
  manner as other taxes which are otherwise 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 Orleans
  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
  non-payment 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 to 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 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.
    (6)  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.
    (7)  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 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 law shall be paid into the treasury of Orleans county and shall be
  credited  to  and deposited in the general fund of the county. Provided,
  however, that such local law shall provide  that  the  county  shall  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.
    (10) Each enactment of 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.
    * NB There are 4 § 1202-u's