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 local occupancy tax on hotels, motels, and boarding houses. The tax would be capped at three percent of the daily room rate and could be collected by the property owners who would then remit the funds to the town. The legislation specifically exempts government entities, non-profit organizations, and permanent residents who stay for at least thirty consecutive days from paying this fee. All revenue generated from the tax would be deposited into the town's general fund for lawful use, and the tax authority would be limited to a maximum of three years per enactment.