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 overnight stays at hotels, motels, and bed and breakfasts. The tax applies to temporary guests but excludes permanent residents who stay for at least ninety consecutive days. Revenue collected from the tax would go into the town's general fund and can be used for any lawful purpose. The legislation also outlines how the tax will be collected, who is responsible for paying it, and the procedures for appealing assessments. The measure is set to expire three years after it takes effect.