New York S07790 authorizes the village of Croton-on-Hudson to impose a hotel and motel tax.
New York S07790 amends the tax law to authorize the village of Croton-on-Hudson in Westchester County to impose a hotel and motel tax. The tax can be collected by the village's chief fiscal officer and may be paid by the hotel or motel room owner or the person entitled to the rent or charge. The tax rate cannot exceed three percent of the per diem rental rate for each room. The tax does not apply to certain entities, including the state of New York and charitable organizations. The tax revenues will be deposited into the village's general fund and can be used for any lawful purpose.
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