Bill > S07887

This bill authorizes the town of Cortlandt, in the county of Westchester, to levy an occupancy tax on hotels, motels, or boarding houses, up to a maximum of 3% of the per diem rental rate for each room. The tax can be collected and administered by the town's chief fiscal officer, and the town may adopt local laws to govern the filing of returns and payment of the taxes. The bill exempts certain entities, such as the state, federal government, and certain nonprofit organizations, from the tax. It also provides for the review of tax determinations through Article 78 proceedings and sets a time limit for additional tax assessments.

Government Affairs

https://www.nysenate.gov/legislation/bills/2023/S7887