Authorizes the village of Croton-on-Hudson to impose a hotel and motel tax

S 7790 authorizes the village of Croton-on-Hudson to impose a 3% tax on hotel and motel stays for short-term guests (less than 90 consecutive days), excluding permanent residents. Hotels and motels would collect the tax from guests and remit it to the village, with revenues deposited into the village’s general fund for any lawful purpose. The tax would expire after two years, and the bill includes specific collection rules and exemptions for certain entities like government bodies and nonprofits. This directly affects hotels, motels, and bed-and-breakfast facilities operating within Croton-on-Hudson.