NY A07341

Authorizes the City of Mount Vernon in Westchester County to impose a hotel and motel tax of up to 5.875% on the per diem rental rate for rooms

Applies to hotels, motels, bed-and-breakfasts, short-term rentals, vacation rentals, Airbnbs, and similar transient lodging accommodations

Exempts permanent residents (those occupying rooms for at least 30 consecutive days) and transactions involving government entities, religious organizations, and qualified charitable organizations

Revenues will be deposited into the city's general fund, with the city council determining how the balance is used after administrative expenses

Each local law implementing the tax is limited to a two-year period, with the state authorization expiring December 31, 2027