* § 1202-l. Hotel or motel taxes in the city of Canandaigua. (1)\nNotwithstanding any other provisions of law to the contrary, the city of\nCanandaigua is hereby authorized and empowered to adopt and amend local\nlaws imposing in such city 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 city. For the purposes of this\nsection, the term "hotel" or "motel" shall mean and include any facility\nconsisting of rentable units and providing lodging on an overnight basis\nand shall include those facilities designated and commonly known as "bed\nand breakfast" and "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 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 city of Canandaigua by such means and in such manner as\nother taxes which are now collected and administered by such officer or\nas 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 city of\nCanandaigua imposing the tax and that such owner or person entitled to\nbe 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 city, specified in such local law, shall be joined\nas a party 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 chapter:\n a. The state of New York, or any public corporation (including a pub-\nlic 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 or
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