Extends the authority of the village of Highland Falls to impose an occupancy tax

This bill extends the existing authority of the Village of Highland Falls to collect an occupancy tax (a tax on short-term lodging like hotels or vacation rentals) from its current expiration date of December 31, 2025, to December 31, 2027. It directly affects the village government, which can continue this tax, and businesses operating in the village that charge the tax to guests. The key change is simply updating the expiration date in the law, with no new tax rates or rules added. The bill does not create new requirements but maintains the current tax framework for an additional two years.