NY S07135

Authorizes the village of Harrison in Westchester County to adopt and enforce local laws imposing an occupancy tax on hotel room rentals, in addition to any other authorized taxes

Defines "hotel" to include apartment hotels, motels, and boarding houses, whether or not meals are served

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

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

Permits local laws to require occupants to pay the tax directly to room owners or persons entitled to receive rental payments