Section 1202-V. Hotel or motel taxes in Lewis county

(1) Notwithstanding
  any other provisions of law to the contrary,  the  county  of  Lewis  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" and "tourist facilities".
    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 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  Lewis  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 Lewis
  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 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  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 the county of Lewis and
  shall be credited to and deposited in the general fund of the county.
    (10) 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.