* § 1202-jj. Hotel or motel taxes in the village of Greenwood Lake.\n(1) Notwithstanding any other provisions of law to the contrary, the\nvillage of Greenwood Lake, in the county of Orange, is hereby authorized\nand empowered to adopt and amend local laws imposing in such village a\ntax, in addition to any other tax authorized and imposed pursuant to\nthis article such as the legislature has or would have the power and\nauthority to impose upon persons occupying hotel or motel rooms in such\nvillage. For the purposes of this section, the term "hotel" or "motel"\nshall mean and include any facility consisting of rentable units and\nproviding lodging on an overnight basis and shall include those\nfacilities designated and commonly known as "bed and breakfast" and\n"tourist" facilities. The rates of such tax shall not exceed five\npercent of the per diem rental rate for each room, provided however,\nthat such tax shall not be applicable to a permanent resident of a hotel\nor motel. For the purposes of this section the term "permanent resident"\nshall mean a person occupying any room or rooms in a hotel or motel for\nat least ninety consecutive days.\n (2) Such tax may be collected and administered by the chief fiscal\nofficer of the village of Greenwood Lake by such means and in such\nmanner as other taxes which are now collected and administered by such\nofficer 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 village of\nGreenwood Lake imposing the tax and that such owner or person entitled\nto be paid the rent or charge shall be liable for the collection and\npayment of the tax; and that such owner or person entitled to be paid\nthe rent or charge shall have the same right in respect to collecting\nthe tax from the person occupying the hotel or motel room, or in respect\nto nonpayment of the tax by the person occupying the hotel or motel\nroom, as if the tax were a part of the rent or charge and payable at the\nsame time as the rent or charge; provided, however, that the chief\nfiscal officer of the village, specified in such local law, shall be\njoined as a party in any action or proceeding brought to collect the tax\nby the owner 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 rev
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