§ 1202-c. Hotel or motel taxes in Jefferson county. (1)
Notwithstanding any other provisions of law to the contrary the county
of Jefferson is hereby authorized and empowered to adopt and amend local
laws imposing in such county a tax in addition to any tax authorized and
imposed pursuant to this article such as the legislature has or would
have the power and authority to impose on persons occupying hotel rooms
and/or motel rooms in such county. The rates of such tax shall be three
percent of the per diem rental rate charged to occupants for each room,
provided, however, such tax shall not be applicable to a permanent
resident of a hotel and/or motel. For the purposes of this section the
term "permanent resident" shall mean a person occupying any room or
rooms in a hotel and/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 Jefferson 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 room occupied or to
the person entitled to be paid the rent or charge for the hotel and/or
motel room occupied for and on account of the county of Jefferson
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 nonpayment of
the tax by the person occupying the hotel room and/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 act shall not authorize the imposition of such tax upon the
following:

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 provided for by local law or
regulation, shall be first deposited and there is filed an undertaking,
issued by a surety company authorized to transmit business in this state
and approved by the superintendent of financial services 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 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) Revenues resulting from the imposition of the tax authorized by
this act shall be paid into the treasury of the county of Jefferson and
shall be credited to and deposited in a special tourism and convention
fund and the collections therefrom, excluding the cost of
administration, shall thereafter be allocated by the board of
supervisors of Jefferson county only for tourism and convention
development. The funds so allocated shall be used for the purpose of
promoting Jefferson county, its cities, towns and villages, in order to
increase convention/trade show and tourist business.

(10) 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.