NY A08860

Authorizes the town of New Windsor in Orange County to impose a hotel and motel tax up to 5 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 exempts permanent residents occupying a room for at least 90 consecutive days.

Town's chief fiscal officer collects and administers the tax, with hotel and motel owners responsible for collecting it from guests and remitting it to the town.

Tax revenues deposited in the town's general fund and may be used for any lawful purpose.

Act takes effect immediately and expires and is repealed 3 years after enactment.