The rates of such tax shall not exceed five percent of the per diem rental rate for each room provided, however, that such tax shall not be applicable to a permanent resident of such rooms in lodging facilities having less than five rentable units. For the purposes of this section, the term "permanent resident" shall mean a person occupying any room or rooms in a hotel or motel for at least thirty consecutive days.
The rates of such tax shall not exceed three percent of the per diem rental rate for each room provided, however, that such tax shall not be applicable to a permanent resident of such rooms in lodging facilities having less than five rentable units. For the purposes of this section, the term "permanent resident" shall mean a person occupying any room or rooms in a hotel or motel for at least thirty consecutive days.
N.Y. Tax Law § 1202-J