NY A09720

Authorizes the village of Bath in Steuben County to impose a local occupancy tax on hotel rooms not to exceed 2% of the per diem rental rate for daily or longer-term rentals.

Tax applies to hotels, motels, apartment hotels, and boarding houses; exempts permanent residents (those occupying a room for at least 30 consecutive days) and certain entities including the state, federal government, and qualified religious, charitable, or educational organizations.

Village chief fiscal officer collects and administers the tax; hotel owners/operators may collect tax from guests and have the same enforcement rights as for rent collection, with the fiscal officer joined as a party in collection actions.

Allows returns and tax payments on a monthly or other specified basis; provides for CPLR article 78 review of tax determinations within 30 days, subject to deposit of taxes or surety bond requirements.

All revenue goes into the village general fund for any lawful purpose; each local tax law may last no longer than 3 years and may be renewed; act expires and is repealed on September 1, 2025.