§ 1202-f. Hotel or motel taxes in Tompkins county. (1) Notwithstanding
any other provisions of law to the contrary, the county of Tompkins 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 deputy county
administrator of finance or other fiscal officers of Tompkins 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
Tompkins 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 deputy county
administrator of finance 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 chapter:

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 the
provisions of this paragraph shall not apply to 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. Nothing in this subdivision
shall prohibit any organization exempt from taxation pursuant to this
paragraph from collecting the taxes imposed pursuant to this section
from individuals who are doing business with such exempt organization
and who are not exempt from taxation pursuant to this subdivision.

(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 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, 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 Tompkins county and shall
be credited to and deposited in the general fund of the county,
thereafter to be allocated for tourist and convention development;
provided, however, that such local laws shall provide that the county
shall be authorized to retain up to a maximum of ten 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 Tompkins county,
its cities, towns, and villages, through promotion of tourist
activities, conventions, trade shows, special events, and other directly
related and supporting activities.

(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.