Authorizes an occupancy tax in the town of Plattsburgh, not to exceed five percent of the per diem rental rate for each room.

The bill amends the tax law to authorize the town of Plattsburgh to impose an occupancy tax on hotel and motel rooms, up to five percent of the per diem rental rate. The tax can be collected by the town's chief fiscal officer and may be paid by the occupant to the owner. Revenues from the tax are to be deposited in the town's general fund and can be used for any lawful purpose. The tax cannot be imposed on certain entities, including the state of New York and certain nonprofit organizations.

Authorizes an occupancy tax in the town of Plattsburgh, not to exceed five percent of the per diem rental rate for each room.

The bill amends the tax law to authorize the town of Plattsburgh to impose an occupancy tax on hotel and motel rooms, up to five percent of the per diem rental rate. The tax can be collected by the town's chief fiscal officer and may be paid by the occupant to the owner. Revenues from the tax are to be deposited in the town's general fund and can be used for any lawful purpose. The tax cannot be imposed on certain entities, including the state of New York and certain nonprofit organizations.