NY S09432

Authorizes the city of Binghamton to adopt local laws imposing a hotel and motel tax on persons occupying rooms, not to exceed 5 percent of the per diem rental rate per room.

Defines "hotel" and "motel" to include overnight lodging facilities, bed and breakfasts, and tourist facilities, but exempts permanent residents occupying rooms for at least 30 consecutive days.

Allows Binghamton's chief fiscal officer to collect and administer the tax and permits hotel/motel owners to collect it from occupants with the same rights as collecting rent, provided the fiscal officer is joined in any collection actions.

Exempts transactions with the state of New York, United States, and certain religious, charitable, or educational organizations from the tax.

Limits each local law imposing the tax to a maximum period of three years from its effective date, with provision for renewal through subsequent local law enactments.