NY S09494

Town of Goshen in Orange County is authorized to impose a hotel and motel tax not exceeding five percent of the per diem rental rate for each room.

Tax applies to all overnight lodging facilities including hotels, motels, bed and breakfasts, and tourist facilities, but excludes permanent residents occupying rooms for at least 90 consecutive days.

Tax revenues collected by the town's chief fiscal officer are deposited in the town's general fund and may be used for any lawful purpose.

Tax is not imposed on transactions involving the state of New York, federal government, or tax-exempt religious, charitable, or educational organizations per state tax law.

Act takes effect immediately and expires and is repealed three years after enactment.