* § 1202-hhh. Occupancy tax in the town of Skaneateles. (1)\nNotwithstanding any other provision of law to the contrary, the town of\nSkaneateles, in the county of Onondaga, is hereby authorized and\nempowered to adopt and amend local laws imposing in such town a tax, in\naddition to any other tax authorized and imposed pursuant to this\narticle, such as the legislature has or would have the power and\nauthority to impose upon persons occupying any room for hire in any\nhotel; provided, however, that if the village of Skaneateles within the\ntown of Skaneateles shall have otherwise imposed a tax under this\narticle, such tax imposed by the town of Skaneateles pursuant to this\nsection shall not apply within the village of Skaneateles. For the\npurposes of this section, the term "hotel" shall mean a building or\nportion of it which is regularly used and kept open as such for the\nlodging of guests. The term "hotel" includes an apartment hotel, a motel\nor a boarding house, whether or not meals are served. The rate of such\ntax shall not exceed five percent of the per diem rental rate for each\nroom whether such room is rented on a daily or longer basis.\n (2) Such taxes may be collected and administered by the chief fiscal\nofficer of the town of Skaneateles by such means and in such manner as\nother taxes which are now collected and administered by such officer or\nas 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 room for hire in the\ntourist home, inn, club, hotel, motel or other similar place of public\naccommodation occupied or to the person entitled to be paid the rent or\ncharge for the room for hire in the tourist home, inn, club, hotel,\nmotel or other similar place of public accommodation occupied for and on\naccount of the town of Skaneateles imposing the tax and that such owner\nor person entitled to be paid the rent or charge shall be liable for the\ncollection and payment of the tax; and that such owner or person\nentitled to be paid the rent or charge shall have the same right in\nrespect to collecting the tax from the person occupying the room for\nhire in the tourist home, inn, club, hotel, motel or other similar place\nof public accommodation, or in respect to nonpayment of the tax by the\nperson occupying the room for hire in the tourist home, inn, club,\nhotel, motel or similar place of public accommodation, as if the taxes\nwere a part of the rent or charge and payable at the same time as the\nrent or charge; provided, however, that the chief fiscal officer of the\ntown, specified in such local laws, 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 (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 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; or\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 primar
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