This Part 3 shall be known as the "Sullivan County Hotel and Motel Room Occupancy Tax Law."
A. 
This Part 3 is adopted to implement the provisions of Chapter 353 of the Laws of 1989, effective July 12, 1989, enacting § 1202-j of the Tax Law of the State of New York, as amended by Chapter 32 of the Laws of 2007, effective May 21, 2007, amending § 1202-j of the Tax Law of the State of New York.
B. 
The amount of all taxes levied by virtue of this Part 3 shall be and become a lien upon the real property and personal property, fixtures and equipment of the owner or operator or any officer and/or corporate stockholder, including the lodging facility or any other real property owned by them, when levied. The lien of this tax shall have priority over all other real and personal property liens in the same manner as a real property tax levied pursuant to the New York State Real Property Tax Law.
Unless the context requires a different meaning, when used in this Part 3, the following terms shall mean:
COUNTY
The County of Sullivan.
LODGING FACILITY
Any shelter not owned and provided by the occupant used for lodging on an overnight basis. The term "lodging facility" includes any form of shelter not owned by or provided by the occupant.
OCCUPANT
A person who, for a consideration, has the right to use or possess any lodging facility.
OPERATOR
Any person operating a lodging facility in the County of Sullivan.
PERMANENT RESIDENT
Any occupant of any lodging facility for at least 90 consecutive days shall be considered a permanent resident.
PERSON
Any individual, group, entity or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, or any combination of the foregoing.
RENT
The consideration received for occupancy. Rent received by operators of lodging facilities shall be deemed as taxable unless each is supported by a written agreement providing for the exclusive possession of such lodging facility for a period of 90 consecutive days or more. In the event that an occupancy is provided to an occupant free of charge or complimentary, then the standard rate applicable to that occupancy will be deemed the consideration received for the purpose of computing the tax due.
TAX
The tax imposed pursuant to this Part 3 and any increase, reduction or modification hereafter authorized.
TREASURER
The Treasurer of Sullivan County or the Treasurer's designee.
The tax imposed by this Part 3 shall apply only within the territorial limits of the County of Sullivan.
Wherever reference is made in placards, advertisements or other publications to the tax imposed by this Part 3, such reference shall be substantially in the following form: "Tax on occupancy of lodging facility rooms," except that in any bill, receipt, statement or other agreement or memorandum of occupancy or rent charge issued or employed by an operator, the words "occupancy tax" shall suffice.