Section 1202-U*4. Hotel and motel taxes in Cattaraugus county

(1)
  Notwithstanding any other provisions of law to the contrary, the  county
  of  Cattaraugus  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,  condominiums,  cottages, campgrounds, lodges, tourist homes and
  convention  centers.  For  the  purpose  of  this  section,   the   term
  "condominium"  shall  mean  and  include  those  units  rented or leased
  directly by the  owner  or  through  a  real  estate  agency  or  rental
  management   agency.   The   provisions  of  this  section  relating  to
  campgrounds, shall only apply to those leases and rentals in  which  the
  campground provides overnight shelter or lodging, and shall not apply to
  the provision of services by a campground when the customer provides his
  or her own shelter or lodging.
    The  rates  of  such tax shall not exceed five 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
  sixty consecutive days.
    (2) Such tax may be collected and administered by the county treasurer
  or other fiscal officers of Cattaraugus 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
  Cattaraugus  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 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.
    (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 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  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.
    (7)  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.
    (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  laws  shall  be  paid into the treasury of Cattaraugus county and
  shall be credited to and deposited in the general fund  of  the  county,
  thereafter  to  be allocated at the discretion of the county legislature
  of the county of Cattaraugus for the purposes of  tourism  and  economic

  development;  provided, however, that such local laws 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.  The  revenue  derived  from  the  tax,  after
  deducting  the  amount  provided  for  administering  such  tax,  as  so
  authorized  by  local  law,  shall  be  allocated to enhance the general
  economy of Cattaraugus county, its cities, towns, and villages,  through
  promotion  of  tourist  activities,  conventions,  trade  shows, special
  events, and other directly related and supporting activities.
    (10) 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,  upon  the  expiration  of  any  other  local law adopted
  pursuant to this section.
    (11) If any provision of this act or the application  thereof  to  any
  person  or circumstance shall be held invalid, the remainder of this act
  and the application of such provision to other persons or  circumstances
  shall not be affected thereby.
    * NB There are 4 § 1202-u's