* § 1202-h. Hotel or motel taxes in the county of Oswego. (1)\nNotwithstanding any other provisions of law to the contrary, the county\nof Oswego is hereby authorized and empowered to adopt and amend local\nlaws 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 tourist home, inn, hotel or motel rooms in such county. The\nrates of such tax shall be four percent of the per diem rental rate for\neach room provided, however, such tax shall not be applicable to a\npermanent resident of such tourist home, inn, hotel or motel or to rooms\nin such lodging facilities having less than six rentable units.\n (2) Such taxes may be collected and administered by the county\ntreasurer or other fiscal officers of Oswego county by such means and in\nsuch manner as other taxes which are now collected and administered by\nsuch officers or as otherwise may be provided by such local law.\n (3) Such local laws may provide that any taxes imposed shall be paid\nby the person liable therefor to the owner of the tourist home, inn,\nhotel or motel room occupied or to the person entitled to be paid the\nrent or charge for the tourist home, inn, hotel or motel room occupied\nfor and on account of the county of Oswego imposing the taxes and that\nsuch owner or person entitled to be paid the rent or charge shall be\nliable for the collection and payment of the taxes; and that such owner\nor person entitled to be paid the rent or charge shall have the same\nright in respect to collecting the taxes from the person occupying the\ntourist home, inn, hotel or motel room, or in respect to nonpayment of\nthe taxes by the person occupying the tourist home, inn, hotel or motel\nroom, as if the taxes were a part of the rent or charge and payable at\nthe same time as the rent or charge; provided, however, that the county\ntreasurer or other fiscal officers of the county , specified in such\nlocal laws, shall be joined as a party in any action or proceeding\nbrought to collect the taxes by the owner or by the person entitled to\nbe paid the rent or charge.\n (4) Such local laws may provide for the filing of returns and the\npayment of the taxes 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 taxes 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 taxes payable\nhereunder shall be reviewable for error, illegality or\nunconstitutionality or any other reason whatsoever by a proceeding under\narticle seventy-eight of the civil practice law and rules if application\ntherefor is made to the supreme court within thirty days after the\ngiving of the notice of such final determination, provided, however,\nthat any such proceeding under article seventy-eight of t
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