NY A09155

Authorizes the town of Newburgh in Orange County to impose a hotel and motel tax of up to 5 percent on per diem rental rates for rooms.

Exempts permanent residents (persons occupying a room for at least 90 consecutive days) and tax-exempt entities including the state, federal government, and charitable/religious organizations from the tax.

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

Permits tax returns and payments on a monthly basis or other time periods as determined by local law, with a three-year assessment period for additional taxes (except willfully false or fraudulent returns).

Revenues collected are credited to the town's general fund and may be used for any lawful purpose; the act expires and is repealed 3 years after taking effect.