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

This bill authorizes the town of Highlands in Orange County to impose a 5% tax on hotel and motel stays, including bed-and-breakfasts and tourist facilities. It directly affects hotels and motels operating in Highlands, excluding permanent residents (staying 90+ consecutive days) and exempt entities like government bodies or qualified non-profits. Hotels must collect the tax from guests and remit it to the town, with clear collection procedures and administrative oversight. All revenue funds the town’s general fund for any lawful purpose, and the tax expires after two years.