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 authorizes the town of Plattsburgh to impose an occupancy tax on rooms rented in hotels, motels, and similar accommodations. The tax rate cannot exceed five percent of the per diem rental rate for each room. The tax is intended to generate revenue for the town's general fund and can be collected and administered by the town's chief fiscal officer. The tax does not apply to certain entities, including the state of New York, the United States, and certain nonprofit organizations. The bill also includes provisions for the review and refund of erroneously collected taxes.

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 authorizes the town of Plattsburgh to impose an occupancy tax on rooms rented in hotels, motels, and similar accommodations. The tax rate cannot exceed five percent of the per diem rental rate for each room. The tax is intended to generate revenue for the town's general fund and can be collected and administered by the town's chief fiscal officer. The tax does not apply to certain entities, including the state of New York, the United States, and certain nonprofit organizations. The bill also includes provisions for the review and refund of erroneously collected taxes.