NY A09626

Authorizes the Village of Tuckahoe in Westchester County to impose a local occupancy tax on rooms in hotels, motels, apartment hotels, and boarding houses at a rate not exceeding 3 percent of the per diem rental rate.

Allows the village chief fiscal officer to collect and administer the tax, with owners/operators responsible for collecting the tax from occupants and remitting it to the village on a monthly or alternative basis.

Exempts from the tax the State of New York, United States, tax-exempt religious/charitable/educational organizations, and permanent residents occupying a hotel or motel room for at least 30 consecutive days.

Establishes procedures for tax disputes, including Article 78 review in Supreme Court within 30 days, deposit of tax amounts with surety bonds, and a three-year assessment period.

Tax revenues are deposited into the Village of Tuckahoe's general fund for any lawful purpose; each local law imposing the tax may be enacted for periods of no longer than three years.

Act takes effect immediately and expires September 1, 2017.