NY S07134

Authorizes the town of North Castle in Westchester County to adopt and impose a tax on occupancy of rooms for hire in hotels, apartment hotels, motels, and boarding houses

Limits the occupancy tax rate to a maximum of three percent of the per diem rental rate for each room, regardless of whether rented on a daily or longer basis

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

Allows local laws to require occupants to pay the tax directly to the room owner, inn operator, or other person entitled to receive rent payments