NY A09767

Authorizes the Village of Medina in Orleans County to impose a local occupancy tax on rooms in hotels, motels, apartment hotels, and boarding houses at a rate not exceeding 2% of the per diem rental rate.

Tax collection and administration conducted by the village's chief fiscal officer, with payment collected from room occupants by hotel owners or persons entitled to receive rent.

Exempts from taxation: the State of New York and its political subdivisions, the United States of America, qualifying religious/charitable/educational organizations, and permanent residents occupying a room for 30 consecutive days or more.

Each local law imposing the tax may have a duration of no longer than 3 years, with ability to enact new local laws upon expiration of prior ones.

All revenues deposited into the village's general fund for any lawful purpose; provisions expire and are repealed on December 31, 2025.