Authorizes the town of New Windsor in Orange county to impose a hotel and motel tax; repealer

This bill authorizes the town of New Windsor in Orange County to impose a five percent tax on hotel and motel stays. The tax applies to overnight lodging facilities, including bed and breakfasts, but excludes permanent residents who stay for at least ninety consecutive days. Revenue collected from this tax will go into the town's general fund and can be used for any lawful purpose. The law includes provisions for how the tax is collected, who is responsible for payment, and the process for appealing tax assessments, and it will expire three years after it takes effect.