Section 1202-Y. Hotel or motel taxes in the city of Geneva

(1)
  Notwithstanding any other provisions of law to the contrary, the city of
  Geneva, Ontario county, is hereby authorized and empowered to adopt  and
  amend  local  laws imposing in such city 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 city. 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)  Such  tax may be collected and administered by the city treasurer
  or other fiscal officers of the city of Geneva 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 city of Geneva
  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 city treasurer
  or other fiscal officers of the city, 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  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, 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  city  of  Geneva  and
  shall  be  credited  to  and  deposited in the general fund of the city;
  provided, however, that such local laws  shall  provide  that  the  city
  shall  be  authorized  to  retain up to a maximum of ten percent of such
  revenue to defer the necessary expenses of  the  city  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 the city of Geneva.
    (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.

    (11) Each enactment of such 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.
    * NB There are 2 § 1202-y's