NY S08163

Authorizes the town of Wawayanda in Orange County to adopt local laws imposing a hotel and motel tax on persons occupying rental rooms in the town.

Tax rate capped at 5 percent of the per diem rental rate for each room, with exemptions for permanent residents (those occupying rooms for at least 90 consecutive days).

Tax applies to hotels, motels, bed and breakfasts, and tourist facilities, and exempts transactions with the state, federal government, and certain tax-exempt religious, charitable, and educational organizations.

Town's chief fiscal officer collects and administers the tax, with hotel and motel owners responsible for collection and having the same rights to collect the tax as they would for rent collection.

Act takes effect immediately and automatically expires and is repealed 3 years after enactment.