New York S10319 authorizes the village of Johnson City to establish hotel and motel taxes.
New York S10319 amends the tax law to authorize the village of Johnson City to establish hotel and motel taxes. The village can impose these taxes on hotel and motel room rentals, with a maximum rate of three percent of the per diem rental rate. The tax can be collected on a monthly basis or based on the number of rooms. The tax revenues will be credited to the village's general fund and can be used for any lawful purpose. The tax cannot be imposed on the state of New York, the United States, or certain nonprofit organizations.
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