NY S07154

Authorizes the village of Mamaroneck in Westchester County to adopt local laws imposing an occupancy tax on rooms for hire in hotels and similar lodging establishments.

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

Limits the occupancy tax rate to a maximum of 3 percent of the per diem rental rate for each room, regardless of whether rented on a daily or longer basis.

Permits the village's chief fiscal officer to collect and administer the tax using existing collection methods or as provided by local law.

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