§ 1200 — Authorization to impose occupancy tax on short term rental units

§ 1200. Authorization to impose occupancy tax on short term rental\nunits. Where a county has not exercised the option pursuant to paragraph\n(b) of subdivision one of section four hundred forty-seven-c of article\ntwelve-d of the real property law to enact a local law stating that such\ncounty opts not to establish a registration system for short-term rental\nunits, as such term is defined in subdivision two of section four\nhundred forty-seven-a of article twelve-d of the real property law, such\ncounty or any local government in such county that is authorized and\nempowered to impose a tax on hotel and motel occupancy pursuant to this\nsubpart is hereby authorized and empowered to adopt and amend local laws\nimposing such tax to include a tax on occupancy of a short term rental\nunit, as such term is defined in paragraph nine of subdivision (c) of\nsection eleven hundred one of this chapter.\n