NY A04984

Authorizes the Village of Mamaroneck in Westchester County to adopt local laws imposing an occupancy tax on persons renting rooms in hotels, motels, apartment hotels, and boarding houses.

Tax rate shall not exceed three percent of the per diem rental rate for each room, whether rented on a daily or longer basis.

Exempts the State of New York, United States, political subdivisions, tax-exempt organizations (religious, charitable, educational), and permanent residents occupying a room for at least 30 consecutive days.

Allows the village's chief fiscal officer to collect and administer the tax on a monthly or other periodic basis, with property owners responsible for collection from guests.

Tax revenues are deposited in the Village's general fund for any lawful purpose; each local law imposing the tax may be effective for no longer than three years from enactment; the bill itself expires three years after taking effect.