** § 1202-j. Hotel or motel taxes in Chautauqua county. * (1)\nNotwithstanding any other provision of law to the contrary, the county\nof Chautauqua is hereby authorized and empowered to adopt and amend\nlocal laws 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 hotel or motel rooms in such county. For the purposes of this\nsection, the term "hotel" or "motel" shall mean and include any\nprofessionally managed real property providing lodging on an overnight\nbasis and shall include cottages, apartments, condominiums and those\nfacilities designated and commonly known as "bed and breakfast" and\n"tourist" facilities.\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 such rooms in lodging facilities\nhaving less than five rentable units. For the purposes of this section,\nthe term "permanent resident" shall mean a person occupying any room or\nrooms in a hotel or motel for at least thirty consecutive days.\n * NB Effective until November 30, 2027\n * (1) Notwithstanding any other provision of law to the contrary, the\ncounty of Chautauqua 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 in such county. For the purposes\nof this section, the term "hotel" or "motel" shall mean and include any\nprofessionally managed real property providing lodging on an overnight\nbasis and shall include cottages, apartments, condominiums and those\nfacilities designated and commonly known as "bed and breakfast" and\n"tourist" facilities.\n The rates of such tax shall not exceed three percent of the per diem\nrental rate for each room provided, however, that such tax shall not be\napplicable to a permanent resident of such rooms in lodging facilities\nhaving less than five rentable units. For the purposes of this section,\nthe term "permanent resident" shall mean a person occupying any room or\nrooms in a hotel or motel for at least thirty consecutive days.\n * NB Effective November 30, 2027\n (2) Such tax may be collected and administered by the county treasurer\nor other fiscal officers of Chautauqua county by such means and in such\nmanner as other taxes which are now collected and administered by such\nofficers 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\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 county of\nChautauqua 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 nonpayment\nof the tax by the person occupying the hotel or motel room, as if the\ntax were a part of the rent or charge and payable at the same time as\nthe rent or charge; provided, however, that the county treasurer or\nother fiscal officers of the county specified in such local law, shall\nbe joined as a party in any action or proceeding brought to collect the\ntax by the owner or by the person entitled to be paid the rent or\ncharge.\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, the registration of all operators within the\nterms of such local law and any other provisions d
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