NY S08162

Authorizes the village of South Blooming Grove in Orange County to adopt local laws imposing a hotel and motel tax on persons occupying rooms, including bed and breakfast and tourist facilities.

Tax rate may not exceed 5 percent of the per diem rental rate per room, but does not apply to permanent residents occupying a room for at least 90 consecutive days.

Hotel or motel owners are responsible for collecting and remitting the tax, with the same collection rights as for rent; tax payments may be required monthly or on other schedules set by local law.

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

All tax revenues go into the village general fund for any lawful purpose; the act takes effect immediately and expires 3 years after enactment.