§ 1202-e. Hotel or motel taxes in Schenectady county. (1)\nNotwithstanding any other provisions of law to the contrary, the county\nof Schenectady is hereby authorized and empowered to adopt and amend\nlocal laws imposing in such county a tax, in addition to any other tax\nauthorized and imposed pursuant to this article, such as the legislature\nhas or would have the power and authority to impose upon persons\noccupying hotel or motel rooms in such county. The rates of such tax\nshall be five percent of the per diem rental rate for each room\nprovided, however, such tax shall not be applicable to a permanent\nresident of such hotel or motel. For the purposes of this section the\nterm "permanent resident" shall mean a person occupying any room or\nrooms in a hotel or motel for at least ninety consecutive days.\n (2) Such tax may be collected and administered by the county\ncommissioner of finance or other fiscal officers of Schenectady county\nby such means and in such manner as other taxes which are now collected\nand administered by such officers or as otherwise may be provided by\nsuch local law.\n (3) 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 county of\nSchenectady imposing the tax 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 county\ncommissioner of finance or other fiscal officers of the county,\nspecified in such local law, shall be joined as a party in any action or\nproceeding brought to collect the tax by the owner or by the person\nentitled to be paid the rent or charge.\n (4) 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 (5) This section shall not authorize the imposition of such tax upon\nany of the following:\n a. The state of New York, or any public corporation (including a\npublic corporation created pursuant to agreement or compact with another\nstate or the dominion of Canada), improvement district or other\npolitical subdivision of the state;\n b. The United States of America, insofar as it is immune from\ntaxation;\n c. Any corporation or association, or trust, or community chest, fund\nor foundation organized and operated exclusively for religious,\ncharitable or educational purposes, or for the prevention of cruelty to\nchildren or animals, and no part of the net earnings of which inures to\nthe benefit of any private shareholder or individual and no substantial\npart of the activities of which is carrying on propaganda, or otherwise\nattempting to influence legislation; provided, however, that nothing in\nthis paragraph shall include an organization operated for the primary\npurpose of carrying on a trade or business for profit, whether or not\nall of its profits are payable to one or more organizations described in\nthis paragraph.\n (6) Any final determination of the amount of any tax payable hereunder\nshall be reviewable for error, illegality or unconstitutionality or any\nother reason whatsoever by a proceeding under article seventy-eight of\nthe civil practice law and rules if application therefor is made to the\nsupreme court within thirty days after the giving of the notice of such\nfinal determination, provided, however, that any such proceeding under\narticle seventy-eight of the ci
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