NY S08064

Authorizes the town of Wallkill in Orange County to impose a local tax of up to 5% 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 payment from guests and remitting to the town.

Exempts from taxation transactions with the state of New York, United States government, and qualified religious, charitable, and educational organizations.

Limits each local law imposing the tax to a maximum period of three years from enactment, and expires this authorization on September 1, 2023.