NY A01969

Authorizes the village of Chester in Orange County to impose a hotel and motel tax of up to 5% on the daily rental rate for overnight lodging, including hotels, motels, bed and breakfasts, and tourist facilities

Exempts permanent residents (those staying 90 or more consecutive days) from the tax

Exempts transactions involving New York State, political subdivisions, the federal government, and qualifying religious, charitable, or educational nonprofit organizations

Requires all tax revenues to be deposited into the village's general fund for any lawful purpose

The authorization expires and is automatically repealed 2 years after the act takes effect