* § 1202-dd-2. Hotel or motel taxes in the town of Fishkill and in the\nvillage of Fishkill. (1) Notwithstanding any other provisions of law to\nthe contrary, the following municipalities are hereby authorized and\nempowered to adopt and amend local laws imposing a tax on persons\noccupying rooms in hotels or motels in such town or village, as the\nlegislature has or would have the power and authority to impose, in\naddition to any other tax authorized and imposed pursuant to this\narticle:\n a. the town of Fishkill, Dutchess county, in those portions of such\ntown not located within the village of Fishkill; and\n b. the village of Fishkill situate in the town of Fishkill.\n (2) For the purposes of this section, the term "hotel" shall mean a\nbuilding or portion of it which is regularly used and kept open as such\nfor the lodging of guests. The term "hotel" includes an apartment hotel,\na motel or a boarding house, whether or not meals are served.\n (3) The rate of such tax shall not exceed two and one-half percent of\nthe per diem rental rate for each room whether such room is rented on a\ndaily or longer basis.\n (4) Such tax may be collected and administered by the commissioner of\nfinance or other fiscal officer of the town of Fishkill or of the\nvillage of Fishkill, as the case may be, by such means and in such\nmanner as other taxes which are now collected and administered by such\nofficers in accordance with the town or village charter or as otherwise\nmay be provided by such local law.\n (5) Such local laws may provide that any tax imposed shall be paid by\nthe person liable therefor to the owner of the hotel or motel room\noccupied or to the person entitled to be paid the rent or charge for the\nhotel or motel room occupied for and on account of the town of Fishkill\nor of the village of Fishkill, and that such owner or person entitled to\nbe paid the rent or charge shall be liable for the collection and\npayment of the tax; and that such owner or person entitled to be paid\nthe rent or charge shall have the same right in respect to collecting\nthe tax from the person occupying the hotel or motel room, or in respect\nto nonpayment of the tax by the person occupying the hotel or motel\nroom, as if the tax were a part of the rent or charge and payable at the\nsame time as the rent or charge; provided, however, that the\ncommissioner of finance or other fiscal officers of such town or\nvillage, specified in such local law, shall be joined as a party in any\naction or proceeding brought to collect the tax by the owner or by the\nperson entitled to be paid the rent or charge.\n (6) Such local laws may provide for the filing of returns and the\npayment of the tax on a monthly basis or on the basis of any longer or\nshorter period of time.\n (7) This section shall not authorize the imposition of such tax upon\nthe following:\n a. The state of New York or any public corporation, including a public\ncorporation created pursuant to agreement or compact with another state\nor the dominion of Canada, improvement district or other political\nsubdivision of the state;\n b. The United States of America, insofar as it is immune from\ntaxation; and\n c. Any corporation or association or trust or community chest, fund or\nfoundation organized and operated exclusively for religious, charitable\nor educational purposes or for the prevention of cruelty to children or\nanimals, and no part of the net earnings of which inures to the benefit\nof any private shareholder or individual and no substantial part of the\nactivities of which is carrying on propaganda, or otherwise attempting\nto influence legislation; provided, however, that nothing in this\nparagraph shall include an organization operated for the primary purpose\nof carrying on a trade or business for profit, whether or not all of its\nprofits are payable to one or more organizations described in this\nparagraph.\n (8) Any final determination of the amount of any tax pa
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