NY S08161

Authorizes the village of Mount Kisco in Westchester County to adopt local laws imposing an occupancy tax on hotel rooms, not to exceed 3 percent of the per diem rental rate.

Defines "hotel" to include apartment hotels, motels, and boarding houses, applying to rooms rented on a daily or longer basis.

Exempts from taxation the state of New York, U.S. government entities, qualifying religious and charitable organizations, and permanent residents (those occupying a room for at least 30 consecutive days).

Requires tax collection by the village's chief fiscal officer, with provisions allowing owners to collect from guests and enforcement mechanisms similar to rent collection.

Establishes a three-year sunset provision, with the tax authorization expiring September 1, 2019, though the village may re-enact such laws before expiration.