NY S09725

Authorizes the town of Clarkstown in Rockland County to impose a hotel and motel tax of up to 5 percent on the per diem rental rate for each room.

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

Defines taxable facilities as those providing overnight lodging, including hotels, motels, bed and breakfasts, and tourist facilities.

Exempts transactions with the State of New York, United States of America, and qualifying religious, charitable, and educational organizations from the tax.

Expires and is deemed repealed 3 years after the act takes effect.