Authorizes the town of Wawayanda in Orange county to impose a hotel and motel tax

This bill authorizes the town of Wawayanda in Orange County to collect a five percent tax on overnight stays at hotels, motels, and bed and breakfasts. The tax applies to guests staying for less than ninety consecutive days but excludes permanent residents, while also exempting government entities and certain non-profit organizations. Revenue generated from the tax will be deposited into the town's general fund and can be used for any lawful purpose. The law includes provisions for how the tax is collected, paid, and enforced, and it will remain in effect for three years before automatically expiring.