NY S07692

Authorizes the Village of Baldwinsville in Onondaga County to impose an occupancy tax of up to 5% on the daily rental rate for hotel rooms, including motels, bed and breakfasts, boarding houses, and similar lodging facilities

Exempts from the tax: New York State and its political subdivisions, the federal government, religious/charitable/educational nonprofit organizations, and permanent residents who stay 90 or more consecutive days

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

Limits each local law imposing the tax to a maximum duration of two years, though the village may re-enact the tax upon expiration

The act takes effect immediately and expires on December 31, 2027