A11610

Authorizes a hotel and motel tax in the city of Glen Cove, Nassau County, at a rate of four percent.

The bill authorizes the city of Glen Cove in Nassau County to impose a hotel and motel tax at a rate of four percent. The tax applies to the per diem rental rate for each room, excluding permanent residents. The tax can be collected by the city's chief fiscal officer and may be paid by the hotel or motel room occupant. The tax revenue can be used for any lawful purpose. The bill also outlines procedures for tax collection, assessment, and refund.