NY S07650

Authorizes the village of Chester in Orange County to impose a hotel and motel tax of up to 5% on the per diem rental rate for overnight accommodations, including 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, federal government entities, political subdivisions, and nonprofit organizations operated exclusively for religious, charitable, or educational purposes

Directs all tax revenues to be deposited in the village of Chester's general fund for any lawful purpose

Takes effect immediately and automatically expires 2 years after enactment