§ 1202-i. Hotel or motel taxes in Schuyler county. (1) Notwithstanding
any other provision of law to the contrary, the county of Schuyler 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 four 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 Schuyler county
legislature, or other fiscal officers of Schuyler 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
Schuyler 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 Schuyler county
treasurer, 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 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 the 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 willfully 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 Schuyler and
shall be credited to and deposited in the general fund of the county,
thereafter to be allocated for tourist and convention development in the
county of Schuyler and the surrounding tourist region; 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 the county of Schuyler, its
cities, towns and villages, and the general economy of the tourist
region in which Schuyler county is located, through promotion of tourist
activities, conventions, track shows, special events, and other directly
related and supporting activities; provided, however, that a maximum of
seventy-five percent of the revenue derived from the tax may be
allocated by the Schuyler county legislature for regional promotion of
tourism.

(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.