NY A09778

Authorizes Wayne County to impose a hotel, motel, and seasonal rental occupancy tax up to 5% of the per diem rental rate per room.

Defines "seasonal rental" as rental units available only between March 1 and December 1, including hotels, motels, cabins, condominiums, single-family homes, duplexes, and multifamily dwellings.

Exempts permanent residents (occupying rooms for 30+ consecutive days) and tax-exempt entities including state and federal government, and organizations operated exclusively for religious, charitable, or educational purposes.

Requires all tax revenues be deposited in Wayne County's general fund and allocated for tourist and convention development, with the county authorized to retain up to 5% of revenue for administration costs.

Expires December 31, 2025, at which time all provisions automatically repeal.