NY A10056

Authorizes Columbia County to impose a tax on hotel and motel room occupancies, including bed and breakfasts, inns, and tourist homes.

Tax rate capped at 4 percent of the per diem rental rate, with exemption for permanent residents (occupying rooms for at least 30 consecutive days).

Cities within Columbia County have prior right to impose their own hotel and motel taxes, with county tax rate reduced by any city tax imposed.

County treasurer or fiscal officers collect and administer the tax, with hotel and motel owners responsible for collection; revenues deposited into county general fund for any lawful purpose.

Local laws authorizing the tax expire after three years unless renewed; assessment of additional tax barred after three years from return filing, except for willfully false or fraudulent returns.