* § 1202-u. Hotel and motel taxes in Cattaraugus county. (1)\nNotwithstanding any other provisions of law to the contrary, the county\nof Cattaraugus is hereby authorized and empowered to adopt and amend\nlocal laws imposing in such county 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 county. For the purposes of this\nsection, the term "hotel" or "motel" shall mean and include any facility\nproviding lodging on an overnight basis and shall include those\nfacilities designated and commonly known as "bed and breakfast", inns,\ncabins, condominiums, cottages, campgrounds, lodges, tourist homes and\nconvention centers. For the purpose of this section, the term\n"condominium" shall mean and include those units rented or leased\ndirectly by the owner or through a real estate agency or rental\nmanagement agency. The provisions of this section relating to\ncampgrounds, shall only apply to those leases and rentals in which the\ncampground provides overnight shelter or lodging, and shall not apply to\nthe provision of services by a campground when the customer provides his\nor her own shelter or lodging.\n The rates of such tax shall not exceed five percent of the per diem\nrental rate for each room, provided, however, that such tax shall not be\napplicable to a permanent resident of such hotel or motel. For the\npurposes of this section the term "permanent resident" shall mean a\nperson occupying any room or rooms in a hotel or motel for at least\nsixty consecutive days.\n (2) Such tax may be collected and administered by the county treasurer\nor other fiscal officers of Cattaraugus county by such means and in such\nmanner as other taxes which are now collected and administered by such\nofficers 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\nCattaraugus 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 county\ntreasurer or other fiscal officers of the county, specified in such\nlocal law, shall be joined as a party in any action or proceeding\nbrought to collect the tax by the owner or by the person entitled to be\npaid 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
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