NY S09263

Authorizes the City of Hudson, Columbia County, to impose a local tax on persons occupying hotel and motel rooms in addition to other authorized taxes under tax law.

Increases the maximum hotel and motel tax rate from four percent to five percent of the per diem rental rate per room.

Defines "hotel" or "motel" to include any facility providing overnight lodging, including bed and breakfast and tourist facilities.

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

Takes effect immediately upon enactment.