* § 1202-q. Hotel and motel taxes in Nassau county. (1)
Notwithstanding any other provisions of law to the contrary, the county
of Nassau 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", inns,
cabins, cottages, campgrounds, tourist homes and convention centers.

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 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
thirty consecutive days.

(2) Such tax may be collected and administered by the county treasurer
or other fiscal officers of Nassau 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 Nassau
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
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 law may provide for the filing of returns and the
payment of the tax on a monthly basis or on the basis of any longer
period of time.

(5) Such local law shall provide for the county of Nassau to enter
into a contract with a tourism promotion agency to administer programs
designed to develop, encourage, solicit and promote convention business
and tourism within the county. The promotion of convention business and
tourism shall include any service, function or activity, whether or not
performed, sponsored or advertised by the tourism promotion agency with
the intent to attract transient guests to the county.

(6) Such local law shall provide that all revenues resulting from the
imposition of the tax payable hereunder shall be paid into the treasury
of the county of Nassau and:

(a) twenty-five percent thereof shall be distributed as appropriated
by the legislative body under the following formula: (i) sixty-six and
two-thirds percent of such twenty-five percent of revenues collected
shall be delivered to the tourism promotion agency which the county of
Nassau contracts with pursuant to the provisions of subdivision five of
this section and (ii) thirty-three and one-third percent of such
twenty-five percent of revenues shall be utilized by the county of
Nassau in support of cultural programs and activities relevant to the
continuation and enhancement of the tourism industry in the following
manner: (A) twenty-one percent of such twenty-five percent of revenues
shall be used for the care, maintenance, and interpretation for the
general public of the historic structures, sites, and unique natural
areas that are managed by the Nassau county department of parks and
recreation. All sites and activities so funded shall be opened to
tourists on a regular and predictable basis; (B) twelve and one-third
percent of such twenty-five percent of revenues shall be used for
ongoing operating or program support of non-profit museums and cultural
organizations in Nassau county, subject to the final approval of the
Nassau county board of supervisors or a Nassau county legislature.

Schedules of availability of all historic and cultural activities and
events funded from any part of these revenues shall be provided to the
aforementioned tourism promotion agency which is contracted with by the
county of Nassau so as to enhance tourism promotion and tourist
visitation; and

(b) seventy-five percent thereof shall be distributed as appropriated
by the legislative body under the following formula: (i) twenty-five
percent of such seventy-five percent of revenues shall be paid into the
treasury of the county of Nassau and shall be dedicated to the
fulfillment of the general obligations of such county and (ii)
seventy-five percent of such seventy-five percent of revenues shall be
utilized by the county of Nassau, acting through its county department
of parks, recreation and museums, to improve and advance the
marketability of cultural and historic attractions located throughout
the county of Nassau. Provided, however, that two hundred fifty thousand
dollars thereof a year shall be utilized to provide assistance to the
historically restored village of Old Bethpage and existing museums in
Nassau county for the expenses of new program development and new
exhibit development, provided that assistance pursuant to this sentence
shall be provided upon application by Old Bethpage Village or any such
museum to the county department of parks, recreation and museums which
shall make a determination thereon in consultation with the advisory
board to the department of parks, recreation and museums pursuant to
section four of a chapter of the law of two thousand six which amended
this paragraph. Nothing in subparagraph (ii) of this paragraph shall be
deemed to prohibit the provision of assistance based upon a joint
application submitted by two or more museums, so long as at least one
such museum is in the county of Nassau and such assistance is for a new
shared exhibit or program located in such county. All monies paid into
the treasury of the county of Nassau pursuant to subparagraph (ii) of
this paragraph and remaining therein at the end of each county fiscal
year shall continue to be utilized pursuant to this paragraph in the
following county fiscal year.

(7) Such local law shall provide for the imposition of a hotel or
motel tax for a period to expire on December thirty-first, two thousand
twenty-five.

(8) 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.

(9) 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 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.

(10) 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.

(11) Except in the case of 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.

(12) 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 2 § 1202-q's