Authorizes the town of Fishkill to impose a hotel/motel occupancy tax for hotels not in the village of Fishkill.

New York S06243 amends the tax law to authorize the town of Fishkill and the village of Fishkill to adopt local laws imposing a hotel/motel occupancy tax. The tax applies to persons occupying rooms in hotels or motels in these areas. The tax rate cannot exceed 2.5% of the per diem rental rate. Revenues from the tax will be deposited into the general fund of the respective town or village and may be allocated for any town or village purpose. The tax does not apply to the state of New York, public corporations, or certain tax-exempt organizations. The provisions will expire on December 31, 2027.

Authorizes the town of Fishkill to impose a hotel/motel occupancy tax for hotels not in the village of Fishkill.

New York S06243 amends the tax law to authorize the town of Fishkill and the village of Fishkill to adopt local laws imposing a hotel/motel occupancy tax. The tax applies to persons occupying rooms in hotels or motels in these areas. The tax rate cannot exceed 2.5% of the per diem rental rate. Revenues from the tax will be deposited into the general fund of the respective town or village and may be allocated for any town or village purpose. The tax does not apply to the state of New York, public corporations, or certain tax-exempt organizations. The provisions will expire on December 31, 2027.