NY A09625

Authorizes the City of Newburgh in Orange County to impose a hotel and motel tax of up to 5 percent on the per diem rental rate for each room.

Exempts permanent residents (those occupying a room for at least 90 consecutive days) from the tax.

Applies the tax to hotels, motels, bed and breakfasts, and tourist facilities, with collection and administration by the city's chief fiscal officer.

Exempts transactions involving New York State, the United States, and qualified religious, charitable, or educational organizations from the tax.

Expires and is repealed 3 years after the law takes effect.