NY A09691

Authorizes the town of North Castle in Westchester County to adopt local laws imposing an occupancy tax on persons renting rooms in hotels, motels, apartment hotels, and boarding houses

Caps the occupancy tax rate at three percent of the per diem rental rate for each room, regardless of whether rented on a daily or longer basis

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

Permits local laws to require the tax be paid by the person liable to the room owner, inn operator, hotel, motel, or other similar public accommodation entity