NY A10302

Authorizes the City of Hudson, Columbia County, to adopt local laws imposing a hotel and motel tax on persons occupying hotel, motel, bed and breakfast, and tourist facility rooms, with a maximum rate of four percent of the per diem rental rate per room.

Exempts permanent residents (persons occupying a room for at least thirty consecutive days) from the hotel and motel tax.

Exempts the State of New York, the United States, and organizations organized exclusively for religious, charitable, or educational purposes from the tax.

Requires all tax revenues to be deposited in the City of Hudson's general fund, with the city retaining revenue necessary to administer the tax and allocating remaining revenues to tourism promotion or other lawful purposes.

Limits each local law enacting the hotel and motel tax to a period of no longer than three years from its enactment date and repeals this authorization on December 1, 2019.