NY S07321

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

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

Exempts permanent residents (those staying 30+ consecutive days) and transactions involving New York State, the federal government, and qualifying religious, charitable, or educational organizations

Tax revenues will be deposited into Mount Vernon's general fund, with the city council determining how to allocate funds after administrative expenses

Each local law imposing the tax is limited to a two-year period, and the state authorization expires December 31, 2028