NY A10207

Authorizes the Village of Nyack in Rockland County to adopt local laws imposing an occupancy tax on hotel rooms at a rate not to exceed 3 percent of the per diem rental rate.

Defines "hotel" to include apartment hotels, motels, and boarding houses, whether or not meals are served, and applies to rooms rented on a daily or longer basis.

Exempts from taxation the State of New York, U.S. federal property, tax-exempt religious/charitable/educational organizations, and permanent residents (defined as those occupying a room for at least 30 consecutive days).

Requires taxes to be collected by the village's chief fiscal officer and deposited into the village's general fund for any lawful purpose, with returns filed on a monthly or other periodic basis as determined by local law.

Expires December 31, 2025, and includes provisions for judicial review of tax determinations and a three-year statute of limitations for additional assessments (except in cases of willful fraud).