NY A10405

Authorizes the town of Ossining in Westchester County to adopt local laws imposing a hotel occupancy tax on rooms for hire in hotels, motels, apartment hotels, and boarding houses at a rate not exceeding three percent of the per diem rental rate.

Allows the tax to be collected by the town's chief fiscal officer and enables hotel owners to collect the tax from guests, with the same collection rights as if the tax were part of the room rental charge.

Exempts from the tax the State of New York, federal government, certain nonprofit organizations for religious, charitable or educational purposes, and permanent residents occupying hotel rooms for at least 30 consecutive days.

Requires tax assessments to be made within three years of return filing (except for willfully false or fraudulent returns), and allows for judicial review of tax determinations through Article 78 proceedings.

Permits the town to enact local tax laws for periods not exceeding two years, with revenues deposited in the town's general fund for any lawful purpose.