NY A09692

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

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

Assigns the Chief Fiscal Officer of the Village of Harrison to collect and administer the tax using existing collection methods or as otherwise provided by local law.

Permits local laws to require occupants to pay the tax directly to the room owner or the person entitled to receive rent.