NY S06618

Authorizes the town of Montgomery in Orange County to impose a hotel and motel tax of up to 5% on the per diem rental rate for overnight lodging, including bed and breakfast 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 religious, charitable, or educational nonprofit organizations from the tax

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

The authorization expires and is automatically repealed two years after the act takes effect