* § 1202-ii. Hotel, motel or seasonal rental occupancy taxes in Wayne\ncounty. (1) Notwithstanding any other provision of law to the contrary,\nthe county of Wayne is hereby authorized and empowered to adopt and\namend local laws imposing in such county a tax, in addition to any other\ntax authorized and imposed pursuant to this article, such as the\nlegislature has or would have the power and authority to impose upon\npersons occupying hotel or motel rooms or seasonal rental properties in\nsuch county. For the purposes of this section, the term "hotel" or\n"motel" shall mean and include any facility providing lodging on an\novernight basis and shall include those facilities designated and\ncommonly known as "bed and breakfast" and "tourist" facilities. The term\n"seasonal rental" shall mean any rental unit, including hotels, motels,\ncabins, condominiums, single-family homes, duplexes or multifamily\ndwellings which are rented or available to be rented only during the\nperiod March first to December first.\n The rates of such tax shall not exceed five percent of the per diem\nrental rate 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 thirty\nconsecutive days.\n (2) Such tax may be collected and administered by the Wayne county\nlegislature, or other fiscal officers of Wayne county by such means and\nin such manner as other taxes which are now collected and administered\nby such officers or as otherwise 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 or\nseasonal rental property occupied or to the person entitled to be paid\nthe rent or charge for the hotel or motel room or seasonal rental\nproperty occupied for and on account of the county of Wayne imposing the\ntax and that such owner or person entitled to be paid the rent or charge\nshall be liable for the collection and payment of the tax; and that such\nowner or person entitled to be paid the rent or charge shall have the\nsame right in respect to collecting the tax from the person occupying\nthe hotel or motel room or seasonal rental property, or in respect to\nnonpayment of the tax by the person occupying the hotel or motel room or\nseasonal rental property, as if the tax were a part of the rent or\ncharge and payable at the same time as the rent or charge; provided,\nhowever, that the Wayne county treasurer, specified in such local law,\nshall be joined as a party in any action or proceeding brought to\ncollect the tax by the owner or by the person entitled to be paid the\nrent 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 political\nsubdivision 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, t
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