NY A10588

Authorizes the town of Wallkill in Orange County to impose a local hotel and motel tax of up to 5% on per diem rental rates for overnight lodging facilities, including bed and breakfasts and tourist facilities.

Exempts permanent residents (persons occupying a room for at least 90 consecutive days) from the tax and exempts transactions involving the state, federal government, and tax-exempt religious, charitable, or educational organizations.

Permits the town's chief fiscal officer to collect and administer the tax through local laws, with flexibility for monthly or alternative reporting periods and allows hotel owners to collect the tax from occupants as part of rent.

Establishes a three-year statute of limitations for tax assessments (except for willfully false or fraudulent returns) and allows tax disputes to be reviewed through court proceedings under article 78 of the civil practice law.

Limits each local law enacting the tax to a three-year term from the date of enactment, with provisions allowing the town to re-enact such laws upon expiration; the act expires and is repealed on September 1, 2023.