NY S09740

Authorizes the town of Ramapo in Rockland County to adopt local laws imposing a hotel and motel tax on overnight lodging, including bed and breakfast and tourist facilities.

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

Tax collection and administration handled by the town's chief fiscal officer, with hotel and motel owners responsible for collecting the tax from guests and remitting it to the town.

Tax revenues deposited into the town's general fund and available for any lawful purpose; tax assessments must be made within three years of return filing (or anytime if no return filed).

Act takes effect immediately and automatically expires and is repealed three years after enactment.