NY S08331

Authorizes the city of Ithaca, Tompkins County to impose a hotel and motel tax on lodging facilities including bed and breakfasts and tourist facilities.

Tax rate capped at 5 percent of the per diem rental rate, with exemptions for permanent residents (those occupying rooms for 30+ consecutive days).

Tax collection and administration handled by the city's chief fiscal officer, with hotel/motel owners responsible for collecting from guests and entitled to the same rent collection remedies.

At least 96 percent of tax revenues must fund construction, promotion, maintenance, and operations of a conference center in Ithaca; city retains up to 4 percent for administrative costs.

Local laws may impose the tax for periods no longer than 3 years, with option to re-enact upon expiration; tax determinations reviewable through civil court proceedings with specified deposit and undertaking requirements.