establishes a hotel/motel occupancy tax for the village of West Hampton Dunes

Bill A 8274 authorizes the Village of West Hampton Dunes in Suffolk County to establish a local tax on hotel and motel room occupancy. This tax would apply to individuals staying in hotels, motels, bed and breakfasts, or tourist facilities for less than ninety consecutive days. The maximum tax rate is set at five percent of the daily room rental rate. Revenues collected from this tax would be deposited into the village's general fund and can be used for any lawful village purpose. This authorization for the tax is set to expire three years after its effective date.