NY S07499

Authorizes the town of Woodbury in Orange County to impose a local tax of up to 5 percent on hotel and motel room rentals, including bed and breakfast and tourist facilities.

Exempts permanent residents (occupying rooms for at least 90 consecutive days) from the hotel and motel tax.

Allows the town's chief fiscal officer to collect and administer the tax, with hotel and motel owners responsible for collecting payments from guests and remitting to the town.

Permits tax returns to be filed and payments made on a monthly basis or other periods established by local law.

Exempts transactions involving the state, federal government, and qualifying religious, charitable, and educational organizations from the tax.

Expires and is repealed 3 years after the bill takes effect.