NY A10067

Authorizes the Village of Highland Falls in Orange County to impose an occupancy tax on hotel rooms at a rate not exceeding 5% of the per diem rental rate.

Applies to hotels, motels, apartment hotels, boarding houses, bed and breakfasts, and similar tourist facilities, whether or not meals are served.

Exempts the State of New York, United States, tax-exempt organizations (religious, charitable, educational), and permanent residents (occupying a room for at least 90 consecutive days).

Requires tax collection and administration by the village's chief fiscal officer on a monthly or other periodic basis, with revenues deposited in the village's general fund for any lawful purpose.

Each local law imposing the tax shall be limited to no longer than 3 years from enactment; the authorization expires and is repealed on December 31, 2025.