NY A06828

Authorizes the Town of North Castle in Westchester County to impose a hotel occupancy tax on rooms for hire at a rate not exceeding 3 percent of the daily rental rate.

Defines "hotel" to include apartment hotels, motels, and boarding houses, and exempts permanent residents (occupying a room for at least 30 consecutive days) from the tax.

Exempts the State of New York, U.S. government, and tax-exempt religious, charitable, and educational organizations from the occupancy tax.

Allows the Town to collect taxes monthly or on other schedules, with owners/operators of accommodations responsible for collection and payment to the town's chief fiscal officer.

Limits each local law imposing the tax to a three-year period and expires this authorization on September 1, 2017.