NY S09060

Authorizes the village of Nyack in Rockland County to adopt local laws imposing an occupancy tax on hotel rooms at a maximum rate of 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 daily or longer bases.

Exempts from taxation the state of New York, U.S. federal government, tax-exempt religious/charitable/educational organizations, and permanent residents (those occupying rooms for at least 30 consecutive days).

Allows the village chief fiscal officer to collect and administer the tax on a monthly or other periodic basis, with revenues credited to the village general fund for any lawful purpose.

Authorizes each local law imposing the tax for a period no longer than three years from enactment, with provisions for renewal; the state authorization itself expires December 31, 2025.