NY A10489

Authorizes the Town of Ramapo in Rockland County to impose a hotel and motel tax of up to 5% on nightly room rental rates.

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

Defines taxable lodging facilities as hotels, motels, bed and breakfasts, and tourist facilities that provide overnight rentable units.

Exempts tax-exempt entities including the state, federal government, and organizations operated exclusively for religious, charitable, or educational purposes.

Expires and is repealed 3 years after the act takes effect.