NY A06829

Authorizes the Village of Harrison in Westchester County to impose a local occupancy tax on hotel rooms, not to exceed 3 percent of the daily rental rate.

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

Exempts from taxation the State of New York, United States of America, and tax-exempt religious, charitable, or educational organizations that meet specified criteria.

Allows the village to collect the tax on a monthly or other periodic basis, with the revenue deposited into the village general fund for any lawful purpose.

Limits each local law imposing the tax to a three-year period, with the act itself expiring and being repealed on September 1, 2017.