NY A09463

Authorizes Fulton County to impose a hotel and motel occupancy tax on overnight lodging facilities, including bed and breakfasts, inns, and tourist facilities.

Sets tax rates between 0.5% and 4%, with rates allowed in increments of 0.5% or whole percentages, and exempts permanent residents occupying rooms for 30 or more consecutive days.

Exempts tax obligations for the State of New York, United States, and organizations operated exclusively for religious, charitable, or educational purposes.

Requires all tax revenues to be deposited in Fulton County's general fund and allocated toward tourism development, economic development, and related activities, with the county retaining up to 10% of revenues for administration costs.

Limits each local law enactment to a three-year period, after which the county may adopt new local laws to continue the tax, and allows tax disputes to be reviewed through civil proceedings with required deposits or undertakings.