NY S08164

Authorizes the Town of Chester in Orange County to impose a local tax on hotel and motel room rentals, including bed and breakfast and tourist facilities, at a rate not exceeding 5 percent of the per diem rental rate.

Exempts permanent residents (those occupying rooms for at least 90 consecutive days) from the hotel and motel tax.

Permits the Town of Chester's chief fiscal officer to collect and administer the tax, with hotel and motel owners responsible for collecting payment from guests and remitting to the town.

Exempts transactions with the State of New York, United States government, and tax-exempt religious, charitable, and educational organizations from the tax.

All revenues collected must be deposited into the Town of Chester's general fund and may be used for any lawful purpose; the authorization expires and is repealed 3 years after the act takes effect.