Authorizes the town of Highlands, Orange county, to impose a hotel and motel tax of up to five percent.

The bill amends the tax law to authorize the town of Highlands in Orange county to impose a hotel and motel tax of up to five percent. The tax applies to facilities providing lodging on an overnight basis, including bed and breakfast and tourist facilities. It does not apply to permanent residents occupying rooms for at least ninety consecutive days. The tax may be collected by hotel or motel owners and is payable into the town's general fund. The bill also outlines procedures for tax assessment, refund, and review.

Authorizes the town of Highlands, Orange county, to impose a hotel and motel tax of up to five percent.

The bill amends the tax law to authorize the town of Highlands in Orange county to impose a hotel and motel tax of up to five percent. The tax applies to facilities providing lodging on an overnight basis, including bed and breakfast and tourist facilities. It does not apply to permanent residents occupying rooms for at least ninety consecutive days. The tax may be collected by hotel or motel owners and is payable into the town's general fund. The bill also outlines procedures for tax assessment, refund, and review.