NY S04073

Authorizes the town of Dickinson in Broome County to impose an occupancy tax on hotel and motel rooms at a rate not exceeding 3% of the daily rental rate

Defines "hotel" broadly to include apartment hotels, motels, and boarding houses, regardless of whether meals are served

Exempts from the tax: New York State and its political subdivisions, the federal government, religious/charitable/educational nonprofits, and permanent residents (those staying 30+ consecutive days)

Requires all tax revenues to be deposited in the town's general fund for any lawful purpose

Local laws imposing the tax are limited to two-year periods, and the entire authorization expires September 1, 2027