NY A10044

Amends Tax Law Section 1202-dd to authorize the City of Hudson, Columbia County, to increase the hotel and motel occupancy tax rate from 4 percent to 5 percent of the per diem rental rate per room.

Applies to all lodging facilities including hotels, motels, bed and breakfast establishments, and tourist facilities.

Exempts permanent residents, defined as persons occupying any room in a hotel or motel for at least 30 consecutive days, from the tax.

Takes effect immediately upon enactment.