NY A09052

Authorizes the town of Wawayanda 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) and certain entities including state/federal government, public corporations, and tax-exempt religious, charitable, and educational organizations.

Permits tax collection by the town's chief fiscal officer through methods established by local law, with tax payment collected by hotel/motel owners from guests at time of rent payment.

Establishes procedures for tax disputes including filing returns on a monthly or other basis, 3-year assessment limitations, and judicial review under Article 78 of the Civil Practice Law and Rules.

Requires all revenues to be deposited into the town's general fund for any lawful purpose and repeals the authorization 3 years after the act takes effect.