NY A09289

Authorizes the town of Chester in Orange County to impose a hotel and motel tax of up to 5 percent on the per diem rental rate for each room.

Defines "hotel" and "motel" to include rentable unit facilities providing overnight lodging, including bed and breakfast and tourist facilities, but exempts permanent residents (those occupying rooms for at least 90 consecutive days).

Permits the town's chief fiscal officer to collect and administer the tax; allows owners to collect the tax from occupants as part of rent and retain collection rights similar to rent collection procedures.

Exempts transactions with New York State, the federal government, and qualified religious, charitable, and educational organizations from the tax.

Expires and is repealed 3 years after the act takes effect.