* § 1202-u. Hotel and motel tax in Warren county. (1) Notwithstanding\nany other provision of law to the contrary, the county of Warren 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 as the legislature has or would have\nthe power and authority to impose upon persons occupying hotel or motel\nrooms in such county. For the purposes of this section, the term "hotel\nor motel" shall mean and include any facility providing lodging on an\novernight basis and shall include those facilities designated and\ncommonly known as "bed and breakfast", "inn", "housekeeping cottages\nwith four or more units", and "tourist facilities".\n The rates of such tax shall be one-half of one percent, any whole\npercent or any combination of a whole percent and one-half of one\npercent; provided that such rates shall not exceed four percent;\nprovided, however, that such tax shall not be applicable to a permanent\nresident of a hotel or motel. For the purposes of this section, the term\n"permanent resident" shall mean a person occupying any room or rooms in\na hotel or motel for at least thirty consecutive days.\n (2) Such tax may be collected and administered by the county treasurer\nor other fiscal officers of the county of Warren by such means and in\nsuch manner as other taxes which are now collected and administered by\nsuch officers 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 Warren\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 (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 parag
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