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