NY A09959

Authorizes the town of Mount Pleasant, Westchester County to adopt local laws imposing a hotel/motel occupancy tax on rooms in hotels, motels, apartment hotels, and boarding houses not located in a village.

Sets the tax rate at no more than 3 percent of the per diem rental rate for each room, charged on a daily or longer rental basis.

Permits the town's commissioner of finance or other fiscal officer to collect and administer the tax, with collection mechanisms treating the tax as part of the room rental charge.

Exempts from taxation the State of New York, federal government, public corporations, and qualified religious, charitable, and educational organizations.

Limits each local law imposing the tax to a maximum period of 3 years from enactment, with revenue deposited into the town's general fund; the act itself expires and is repealed September 1, 2023.