NY S07078

Authorizes the town of Patterson in Putnam County to impose a hotel and motel tax of up to 5% on the per diem rental rate for rooms

Applies to hotels, motels, bed and breakfasts, and tourist facilities where transient guests are lodged overnight for compensation

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

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

Tax revenues will be deposited into the town's general fund and may be used for any lawful purpose; the authorization expires 2 years after enactment