NY S09773

Town of Ossining in Westchester County is authorized to adopt local laws imposing an occupancy tax on hotel rooms at a rate not exceeding 3 percent of the per diem rental rate.

Tax applies to rooms in hotels, apartment hotels, motels, and boarding houses, whether rented daily or for longer periods.

Permanent residents (occupying a room for at least 30 consecutive days) are exempt from the tax, as are state entities, the federal government, and qualifying religious, charitable, or educational organizations.

Tax revenue collected is credited to the town's general fund and may be used for any lawful purpose; the chief fiscal officer administers collection and may allow monthly or alternate reporting periods.

Each local law imposing the tax may remain in effect for no longer than two years, though the town may re-enact such laws upon expiration; tax determinations are reviewable through court proceedings.