* § 1202-jj. Occupancy tax in the of village of Coxsackie. (1)\nNotwithstanding any other provisions of law to the contrary, the village\nof Coxsackie, in the county of Greene, is hereby authorized and\nempowered to adopt and amend local laws imposing in such village a tax,\nin addition 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 hotel or motel providing\nlodging on an overnight basis. For the purposes of this section, the\nterm "hotel" or "motel" shall mean and include any facility providing\nlodging on an overnight basis and shall include those facilities\ndesignated and commonly known as "bed and breakfast" and "tourist"\nfacilities. The rates of such tax shall be four percent of the per diem\nrental rate for each room provided, however, 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 any hotel or motel providing lodging on\nan overnight basis for at least thirty consecutive days.\n (2) Such taxes may be collected and administered by the village\ntreasurer or other fiscal officers of the village of Coxsackie by such\nmeans and in such manner as other taxes which are now collected and\nadministered by such officers or as otherwise may be provided by such\nlocal law.\n (3) Such local laws may provide that any taxes imposed shall be paid\nby the person liable therefor to the owner of any hotel or motel\nproviding lodging on an overnight basis occupied or to the person\nentitled to be paid the rent or charge for the hotel or motel providing\nlodging on an overnight basis occupied for and on account of the village\nof Coxsackie imposing the taxes and that such owner or person entitled\nto be paid the rent or charge shall be liable for the collection and\npayment of the taxes; and that such owner or person entitled to be paid\nthe rent or charge shall have the same right in respect to collecting\nthe taxes from the person occupying the hotel or motel providing lodging\non an overnight basis or in respect to nonpayment of the taxes by the\nperson occupying the hotel or motel providing lodging on an overnight\nbasis, 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 village\ntreasurer or other fiscal officers of the village, 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; and\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 de
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