NY A10271

City of Binghamton is authorized to adopt local laws imposing a hotel and motel tax of up to 5 percent on per diem rental rates for overnight lodging facilities, including bed and breakfasts and tourist facilities.

Tax does not apply to permanent residents occupying a hotel or motel room for at least 30 consecutive days.

Hotel and motel owners/operators may collect the tax from occupants and have the same collection rights as for rent, with the city's chief fiscal officer joined as a party in any collection action.

Tax revenues must be deposited in the city of Binghamton's general fund and may be used for any lawful purpose.

Each local law imposing the tax may be in effect for no longer than 3 years from its enactment date, but the city may adopt new local laws upon expiration.