Authorizes the town of Fishkill to impose a hotel/motel occupancy tax for hotels outside the village of Fishkill; authorizes the village of Fishkill.
This bill amends the tax law to allow the town of Fishkill to adopt local laws imposing a hotel/motel occupancy tax for hotels not in the village of Fishkill. It also allows the village of Fishkill to impose such a tax within its limits. The tax rate cannot exceed 2.5% of the per diem rental rate. The tax can be collected by the town or village's commissioner of finance or other fiscal officer. The tax revenue goes into the town or village's general fund and can be allocated for any purpose. The bill provides for the repeal of these provisions upon expiration.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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