* § 1202-z-5. Occupancy tax in the city of Auburn. (1) Notwithstanding\nany other provision of law to the contrary, the city of Auburn, in the\ncounty of Cayuga, is hereby authorized and empowered to adopt and amend\nlocal laws 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 any room for hire in any hotel. For the purposes of this\nsection, the term "hotel" shall mean a building or portion of it which\nis regularly used and kept open as such for the lodging of guests. The\nterm "hotel" includes an apartment hotel, a motel, a boarding house, and\nfacilities designated and commonly known as a "bed and breakfast" and\nsimilar "tourist" facilities, whether or not meals are served. The rate\nof such tax shall not exceed five percent of the per diem rental rate\nfor each room whether such room is rented on a daily or longer basis.\n (2) Such taxes may be collected and administered by the chief fiscal\nofficer of the city of Auburn by such means and in such manner as other\ntaxes which are now collected and administered by such officer or as\notherwise may be provided by such local law.\n (3) Such local laws may provide that any taxes imposed shall be paid\nby the person liable therefor to the owner of the room for hire in the\ntourist home, inn, club, hotel, motel or other similar place of public\naccommodation occupied or to the person entitled to be paid the rent or\ncharge the room for hire in the tourist home, inn, club, hotel, motel or\nother similar place of public accommodation occupied for and on account\nof the city of Auburn imposing the tax and that such owner or person\nentitled to be paid the rent or charge shall be liable for the\ncollection and payment of the tax; and that such owner or person\nentitled to be paid the rent or charge shall have the same right in\nrespect to collecting the tax from the person occupying the room for\nhire in the tourist home, inn, club, hotel, motel or other similar place\nof public accommodation, or in respect to nonpayment of the tax by the\nperson occupying the room for hire in the tourist home, inn, club,\nhotel, motel or similar place of public accommodation, as if the taxes\nwere a part of the rent or charge and payable at the same time as the\nrent or charge; provided, however, that the chief fiscal officer of the\ncity, specified in such local laws, shall be joined as a party in any\naction or proceeding brought to collect the tax by the owner or by the\nperson 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 taxes 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 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; or\n d. A permanent resid
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