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

New York S10602 amends the tax law to authorize 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 who occupy a room for at least thirty consecutive days. The tax is collected by the city's chief fiscal officer and can be paid by the person liable to the hotel or motel owner. The tax revenue is credited to the city's general fund and can be used for any lawful purpose. The bill also outlines procedures for tax collection, refund, and review.

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

New York S10602 amends the tax law to authorize 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 who occupy a room for at least thirty consecutive days. The tax is collected by the city's chief fiscal officer and can be paid by the person liable to the hotel or motel owner. The tax revenue is credited to the city's general fund and can be used for any lawful purpose. The bill also outlines procedures for tax collection, refund, and review.