* § 1202-gg. Hotel or motel taxes in the town of Mount Pleasant. (1)\nNotwithstanding any other provisions of law to the contrary, the town of\nMount Pleasant, Westchester county, and those portions of such town not\nlocated in a village, is hereby authorized and empowered to adopt and\namend local laws imposing a tax on persons occupying rooms in hotels or\nmotels in such town, as the legislature has or would have the power and\nauthority to impose, in addition to any other tax authorized and imposed\npursuant to this article.\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 three percent of the per\ndiem rental rate for each room whether such room is rented on a daily or\nlonger basis.\n (4) Such tax may be collected and administered by the commissioner of\nfinance or other fiscal officer of the town of Mount Pleasant by such\nmeans and in such manner as other taxes which are now collected and\nadministered by such officer in accordance with the town charter or as\notherwise may 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 Mount\nPleasant imposing the tax, and that such owner or person entitled to be\npaid the rent or charge shall be liable for the collection and payment\nof the tax; and that such owner or person entitled to be paid the rent\nor charge shall have the same right in respect to collecting the tax\nfrom the person occupying the hotel or motel room, or in respect to\nnonpayment of the tax by the person occupying the hotel or motel room,\nas if the tax were a part of the rent or charge and payable at the same\ntime as the rent or charge; provided, however, that the commissioner of\nfinance or other fiscal officer of the town of Mount Pleasant shall be\njoined as a party in any action or proceeding brought to collect the tax\nby the owner or by the person entitled to be paid the rent or charge.\n (6) Such local law 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 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 with
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