NY A08330

Town of Cortlandt in Westchester County is authorized to adopt local laws imposing an occupancy tax on hotel rooms, including apartment hotels, motels, and boarding houses.

Tax rate cannot exceed 3% of the per diem rental rate for each room, whether rented daily or for longer periods.

Tax is collected by the town's chief fiscal officer and may be paid monthly or on other schedules determined by local law; hotel owners may collect the tax from guests as part of rent.

Exemptions apply to New York State, U.S. federal government, tax-exempt religious/charitable/educational organizations, and permanent residents (occupying a room for at least 30 consecutive days).

Local laws imposing the tax may remain in effect for up to 3 years, with option to renew; all tax revenues go to the town's general fund for any lawful purpose.