Authorizes the town of Cortlandt, in the county of Westchester, to levy an occupancy tax

This bill authorizes the town of Cortlandt in Westchester County to implement a new occupancy tax on hotels, motels, and boarding houses. The tax is capped at three percent of the per diem rental rate and can be collected by the town's fiscal officer or passed directly to guests by property owners. The legislation exempts government entities, certain non-profit organizations, and permanent residents who stay for at least thirty consecutive days, while all collected revenue goes into the town's general fund for lawful use.