NY A09705

Authorizes the town of Poughkeepsie in Dutchess County to impose a local tax on hotel and motel room rentals, including bed and breakfast and tourist facilities, at a rate not to exceed 5 percent of the per diem rental rate.

Exempts permanent residents (those occupying a room for at least 90 consecutive days) from the hotel and motel tax.

Allows the town's chief fiscal officer to collect and administer the tax, with hotel and motel owners responsible for collection and having the same rights to collect as if the tax were part of the rent.

Provides exemptions from the tax for the state of New York, United States government, and organizations operated exclusively for religious, charitable, or educational purposes.

Expires and is repealed 3 years after the act takes effect.