NY S07153

Authorizes the village of Tuckahoe in Westchester County to adopt local laws imposing an occupancy tax on persons renting rooms in hotels, motels, apartment hotels, and boarding houses.

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

Permits the village's chief fiscal officer to collect and administer the tax using the same methods as other village taxes or as otherwise provided by local law.

Allows local laws to require occupants to pay the tax directly to the room owner or the person entitled to receive the rental payment on behalf of the village.