Authorizes the village of Croton-on-Hudson to impose a hotel and motel tax.

The bill authorizes the village of Croton-on-Hudson in Westchester County to impose a tax on hotel and motel rooms. The tax applies to transient guests staying overnight, including those at bed and breakfast or tourist facilities. The tax rate cannot exceed three percent of the per diem rental rate for each room. Permanent residents, defined as those staying at least ninety consecutive days, are exempt. The tax can be collected by hotel or motel owners or those entitled to rent or charges. Revenues from the tax go to the village's general fund and can be used for any lawful purpose.

Authorizes the village of Croton-on-Hudson to impose a hotel and motel tax.

The bill authorizes the village of Croton-on-Hudson in Westchester County to impose a tax on hotel and motel rooms. The tax applies to transient guests staying overnight, including those at bed and breakfast or tourist facilities. The tax rate cannot exceed three percent of the per diem rental rate for each room. Permanent residents, defined as those staying at least ninety consecutive days, are exempt. The tax can be collected by hotel or motel owners or those entitled to rent or charges. Revenues from the tax go to the village's general fund and can be used for any lawful purpose.