NY S04717

Authorizes the City of Port Jervis in Orange County to impose a hotel occupancy tax of up to 3 percent on the daily rental rate for rooms in hotels, motels, apartment hotels, and boarding houses.

Tax revenues must be deposited in the City's hospitality tax fund and may be used for infrastructure development, construction, rehabilitation, and tourism promotion as determined by the Common Council.

Exempts from the tax the State of New York, United States of America, tax-exempt organizations (religious, charitable, educational), and permanent residents occupying rooms for 30 or more consecutive days.

Allows the City's chief fiscal officer to collect and administer the tax and permits returns to be filed on a monthly or other specified basis, with hotel owners responsible for tax collection from guests.

Establishes a sunset provision limiting each occupancy tax ordinance to a maximum of three years from enactment, with authority to re-enact new ordinances; the entire statute expires September 1, 2022.