This Part 3 shall be known as the "Sullivan County Hotel and
Motel Room Occupancy 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.