§ 1202-r. Hotel or motel taxes in Genesee county. (1) Notwithstanding\nany other provisions of law to the contrary, the county of Genesee is\nhereby authorized and empowered to adopt and amend local laws imposing\nin such county a tax, in addition to any other tax authorized and\nimposed pursuant to this article such as the legislature has or would\nhave the power and authority to impose upon persons occupying hotel or\nmotel rooms in such county. The rates of such tax shall be three percent\nof the per diem rental rate for each room provided, however, such tax\nshall not be applicable to a permanent resident of a hotel or motel. For\nthe purposes of this section the term "permanent resident" shall mean a\nperson occupying any room or rooms in a hotel or motel for at least\nthirty consecutive days.\n (2) Each enactment of such a local law may provide for the imposition\nof a hotel or motel tax for a period of time no longer than three years\nfrom the date of its enactment. Nothing in this section shall prohibit\nthe adoption and enactment of local laws, pursuant to the provisions of\nthis section, continuing or imposing such a tax after the expiration of\na previous local law adopted pursuant to this section.\n (3) Such tax may be collected and administered by the county treasurer\nor other fiscal officers of Genesee county by such means and in such\nmanner as other taxes which are now collected and administered by such\nofficers in accordance with the county charter or as otherwise may be\nprovided by such local law.\n (4) 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 Genesee\nimposing the tax and that such owner or person entitled to be paid the\nrent or charge shall be liable for the collection and payment of the\ntax; and that such owner or person entitled to be paid the rent or\ncharge shall have the same right in respect to collecting the tax from\nthe person occupying the hotel or motel room, or in respect to\nnonpayment of the tax by the person occupying the hotel or motel room,\nas if the tax were a part of the rent or charge and payable at the same\ntime as the rent or charge; provided, however, that the county treasurer\nor other fiscal officers of the county, 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 (5) 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 (6) This section shall not authorize the imposition of such tax 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;\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 (7) Any final determination of the amount of any tax pa
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