* § 1202-j. Hotel and motel taxes in Sullivan county. (1)
Notwithstanding any other provision of law to the contrary, the county
of Sullivan 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 per cent of the per diem
rental rate for each room, provided, however, such tax shall not be
applicable to a permanent resident of such 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
ninety consecutive days.

(2) Such tax may be collected and administered by the county treasurer
of the county of Sullivan by such means and in such manner as other
taxes which are now collected and administered by such officer 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
Sullivan 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
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 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 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 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, interest 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 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 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 authorized
by this section shall be paid into the treasury of the county of
Sullivan and shall be credited to and deposited in the general fund of
the county; thereafter to be allocated and paid to a not-for-profit
corporation under contract with the county for the promotion of tourism
in the county. Provided, however, that such local law shall provide that
the county shall be authorized to retain up to a maximum of fifteen
percent of such revenue to defer the necessary expenses of the county in
administering such tax.

(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.

* NB There are 3 § 1202-j's