NY S07821

Authorizes the town of Greenburgh (Westchester County) to impose a hotel/motel occupancy tax of up to 3 percent on rooms in hotels and motels not located within a village.

Authorizes seven specified villages (Tarrytown, Irvington, Ardsley, Elmsford, Dobbs Ferry, Hastings-on-Hudson, and Sleepy Hollow) in the towns of Greenburgh and Mount Pleasant to impose a hotel/motel occupancy tax of up to 3 percent within their boundaries.

Exempts from the tax the State of New York, federal government, qualifying religious/charitable/educational organizations, and permanent residents (occupying rooms for at least 30 consecutive days).

Permits collection and administration of the tax by the town or village Commissioner of Finance or fiscal officer, with tax paid by hotel/motel guests to the room owner or person entitled to rent payments.

Allows local laws imposing the tax to expire December 31, 2015, with provisions permitting renewal and re-enactment beyond that date; establishes a 30-day statute of limitations for assessments except in cases of willful fraud.