NY S07836

Authorizes the town of Highlands in Orange County to impose a hotel and motel tax of up to 5% of the per diem rental rate on overnight lodging facilities, including hotels, motels, bed and breakfasts, and tourist facilities

Exempts permanent residents (those staying 90 or more consecutive days) from the tax, as well as government entities, the federal government, and qualifying religious, charitable, or educational organizations

Requires hotel and motel owners to collect the tax from guests and remit payments to the town's chief fiscal officer, with the tax treated as part of the room charge

Directs all tax revenues to be deposited in the town of Highlands general fund for any lawful purpose

Contains a sunset provision causing the law to expire and be repealed 2 years after enactment