* § 1202-ii. Hotel or motel taxes in the town of Goshen. (1)\nNotwithstanding any other provisions of law to the contrary, the town of\nGoshen, in the county of Orange, is hereby authorized and empowered to\nadopt and amend local laws imposing in such town a tax, in addition to\nany other tax authorized and imposed pursuant to this article such as\nthe legislature has or would have the power and authority to impose upon\npersons occupying hotel or motel rooms in such town. For the purposes of\nthis section, the term "hotel" or "motel" shall mean and include any\nfacility consisting of rentable units and providing lodging on an\novernight basis and shall include those facilities designated and\ncommonly known as "bed and breakfast" and "tourist" facilities. The\nrates of such tax shall not exceed five percent of the per diem rental\nrate for each room, provided however, that such tax shall not be\napplicable to a permanent resident of a hotel or motel. For the purposes\nof this section the term "permanent resident" shall mean a person\noccupying any room or rooms in a hotel or motel for at least ninety\nconsecutive days.\n (2) Such tax may be collected and administered by the chief fiscal\nofficer of the town of Goshen by such means and in such manner as other\ntaxes which are now collected and administered by such officer or as\notherwise may be provided by such 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 town of Goshen\nimposing the tax and that such owner or person entitled to be paid the\nrent or charge shall be liable for the collection and payment of the\ntax; and that such owner or person entitled to be paid the rent or\ncharge shall have the same right in respect to collecting the tax from\nthe 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 chief fiscal\nofficer of the town, specified in such local law, shall be joined as a\nparty in any action or proceeding brought to collect the tax by the\nowner or by the person 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 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 transaction, by or with any of the following in accordance with\nsection twelve hundred thirty of this article:\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
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