NY S07152

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

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

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

Permits local laws to require tenants to pay the tax to the hotel owner or the person entitled to receive rent, who then remits it to the Village of Port Chester