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

This bill authorizes the town of Poughkeepsie to charge a 5% tax on overnight stays at hotels, motels, bed and breakfasts, and tourist facilities. The tax applies to guests but excludes permanent residents who stay for at least 90 consecutive days, and it exempts government entities and certain non-profit organizations. Revenues collected from the tax must be deposited into the town's general fund for lawful use, and the law will automatically expire three years after it takes effect.