1200

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.