NY A09475

Authorizes the town of Clifton Park in Saratoga County to adopt and enforce local laws imposing a tax on hotel and motel room occupancy in addition to any other authorized taxes.

Defines "hotel" or "motel" to include overnight lodging facilities, bed and breakfast operations, and tourist facilities, but excludes facilities with fewer than four rentable units.

Sets the maximum tax rate at one and one-half percent of the per diem rental rate per room.

Exempts permanent residents, defined as persons occupying a room or rooms for at least thirty consecutive days, from the tax.

Grants the town's chief fiscal officer authority to collect and administer the tax using existing collection methods or methods established by local law.