NY A09694

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

Sets the occupancy tax rate at a maximum of three percent of the per diem rental rate for each room, 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 as otherwise provided by local law.

Permits local laws to require occupants to pay the tax to the hotel or room owner, who becomes liable for remitting the tax to the Village of Port Chester.