NY A10033

Authorizes the Village of Mount Kisco in Westchester County to adopt local laws imposing an occupancy tax on persons renting rooms in hotels, motels, apartment hotels, and boarding houses.

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

Exempts from the tax the State of New York, federal government, tax-exempt religious/charitable/educational organizations, and permanent residents occupying rooms for at least 30 consecutive days.

Allows the village chief fiscal officer to collect and administer the tax on a monthly or other periodic basis, with tax liability treated as part of the room rental charge.

Each local law imposing the tax may remain in effect for no longer than three years from enactment, though new local laws may be adopted upon expiration; the legislation itself expires September 1, 2019.