NY S06965

Authorizes the town of Clifton Park in Saratoga County to adopt and impose a tax on hotel and motel room occupancy in addition to any other authorized taxes.

Sets the maximum tax rate at one and one-half percent of the per diem rental rate for each room.

Defines "hotel" and "motel" to include overnight lodging facilities, bed and breakfast establishments, and tourist facilities with four or more rentable units.

Exempts permanent residents, defined as persons occupying a room for at least thirty consecutive days, from the tax.

Grants the town's chief fiscal officer authority to collect and administer the tax using existing methods or procedures established by local law.