NY S08996

Authorizes the village of Cold Spring in Putnam County to impose a local tax on hotel and motel room rentals, not to exceed 5 percent of the per diem rental rate.

Defines "hotel" and "motel" to include bed and breakfast and tourist facilities; exempts permanent residents occupying rooms for at least 90 consecutive days.

Permits the village chief fiscal officer to collect and administer the tax; allows local law to designate hotel/motel owners as tax collectors with same enforcement rights as rent collection.

Exempts from taxation rooms occupied by the state of New York, U.S. government, and qualifying religious, charitable, or educational organizations.

Requires tax disputes to be reviewed through civil procedure within 30 days, with deposit of taxes and surety bond; assessment of additional tax limited to 3 years after return filing.

All tax revenue goes to the village general fund for any lawful purpose.

Expires and is automatically repealed 3 years after enactment.