NY S08160

Authorizes the village of Greenwood Lake in Orange County to adopt and enforce a local tax on hotel and motel room occupancy, including bed and breakfast and tourist facilities.

Sets the maximum tax rate at 5 percent of the per diem rental rate per room, with an exemption for permanent residents occupying rooms for at least 90 consecutive days.

Permits the village's chief fiscal officer to collect and administer the tax, with hotel and motel owners responsible for collecting it from guests and retaining collection rights similar to rent collection procedures.

Exempts transactions involving the state of New York, United States, and qualified religious, charitable, and educational organizations from the tax.

Takes effect immediately and automatically expires and repeals 3 years after enactment.