NY S07093

Authorizes Fulton County to adopt local laws imposing a hotel and motel occupancy tax on top of any existing taxes authorized under tax law.

Tax rate shall not exceed four percent of the per diem rental rate for each room.

Defines "hotel" or "motel" to include overnight lodging facilities such as bed and breakfast and tourist facilities.

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

Permits the county treasurer or other fiscal officers to collect and administer the tax using methods consistent with collection of other county taxes.