NY S08065

Amends tax law provisions for Ulster County hotel and motel taxes by removing language that imposed a separate four percent tax rate on short-term rentals.

Eliminates the exemption from taxation that previously applied to permanent residents of short-term rentals (those occupying a room for at least 90 consecutive days).

Clarifies that "hotel" or "motel" means any facility with rentable units that provide overnight lodging, using updated grammatical language.

Maintains the four percent maximum tax rate for persons occupying hotel or motel rooms, with continued exemption for permanent residents (90+ consecutive days).

Takes effect on the same date as the 2023 legislation (S.6896/A.7200) that originally established these Ulster County hotel and motel tax provisions.