Authorizes the town of Poughkeepsie to impose a hotel and motel tax

This bill authorizes the town of Poughkeepsie to impose a 5% tax on overnight stays at hotels, motels, and bed and breakfasts. The tax applies to guests staying for less than ninety consecutive days, while permanent residents are exempt from the charge. Revenue collected from the tax will go into the town's general fund and can be used for any lawful municipal purpose. The legislation includes provisions for how the tax is collected, paid, and legally reviewed, and it will automatically expire three years after it takes effect.