NY A09776

Authorizes the town of Woodbury in Orange County to adopt local laws imposing a tax on hotel and motel room occupancy in addition to any other authorized taxes.

Tax rate cannot exceed 5 percent of the per diem rental rate for each room.

Defines "hotel" or "motel" to include rentable facilities providing overnight lodging, including bed and breakfast and tourist facilities.

Exempts permanent residents, defined as persons occupying a hotel or motel room for at least 90 consecutive days, from the tax.

Permits the town's chief fiscal officer to collect and administer the tax through local law provisions, with tax payment directed to the hotel or motel owner or person entitled to rent proceeds.