NY A09690

Authorizes the village of Tuckahoe in Westchester County to adopt local laws imposing an occupancy tax on rooms for hire in hotels, motels, apartment hotels, and boarding houses.

Sets the maximum occupancy tax rate at 3 percent of the per diem rental rate for each room, regardless of whether rented daily or on a longer basis.

Allows the village's chief fiscal officer to collect and administer the occupancy tax using existing tax collection methods or procedures established by local law.

Permits local laws to require guests to pay the tax to the room owner or person entitled to receive rent, who becomes liable for remitting the tax to the village.