NY A09693

Authorizes the village of Mamaroneck in Westchester County to adopt local laws imposing an occupancy tax on room rentals in hotels, motels, apartment hotels, and boarding houses.

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

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

Permits local law to require occupants to pay the tax to the hotel owner or person entitled to rent payments, who becomes liable for remitting it to the village.