NY S07790

Authorizes the village of Croton-on-Hudson in Westchester County to impose a hotel and motel tax of up to 3% on the daily 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 staying 90 or more consecutive days) and transactions involving government entities, public corporations, and qualifying religious, charitable, or educational organizations

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

Expires and is automatically repealed 2 years after taking effect