Authorizes the town of Patterson, Putnam County, to impose a hotel and motel tax.

New York A07854 amends the tax law to authorize the town of Patterson in Putnam County to impose a hotel and motel tax. The tax applies to facilities where single rooms or suites are rented for sleeping purposes, including bed and breakfast and tourist facilities. The tax rate cannot exceed five percent of the per diem rental rate for each room. The tax does not apply to permanent residents occupying rooms for at least ninety consecutive days. Revenues from the tax can be used for any lawful purpose. The tax provisions will expire two years after enactment.

Authorizes the town of Patterson, Putnam County, to impose a hotel and motel tax.

New York A07854 amends the tax law to authorize the town of Patterson in Putnam County to impose a hotel and motel tax. The tax applies to facilities where single rooms or suites are rented for sleeping purposes, including bed and breakfast and tourist facilities. The tax rate cannot exceed five percent of the per diem rental rate for each room. The tax does not apply to permanent residents occupying rooms for at least ninety consecutive days. Revenues from the tax can be used for any lawful purpose. The tax provisions will expire two years after enactment.