NY A09816

Authorizes the city of Cortland to impose a local occupancy tax on hotel rooms at a rate not exceeding 3 percent of the per diem rental rate.

Tax applies to rooms rented on a daily or longer basis in hotels, motels, apartment hotels, and boarding houses, with exemptions for state entities, the federal government, qualifying nonprofits, and permanent residents (occupying 30+ consecutive days).

Tax collection and administration handled by the city's chief fiscal officer, with hotel owners responsible for collecting the tax from guests and remitting it to the city.

All revenues deposited into the city's hospitality tax fund and dedicated to infrastructure development, construction, rehabilitation, and tourism promotion as determined by the Cortland Common Council.

Local law authorization limited to three-year periods, with provisions allowing renewal; act expires and is repealed on September 1, 2023.