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, excluding permanent residents. Revenues from the tax will be used for lawful purposes and can be collected by hotel or motel owners. The tax is subject to local laws and exempts certain entities. The act will expire two years after its effective date.

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, excluding permanent residents. Revenues from the tax will be used for lawful purposes and can be collected by hotel or motel owners. The tax is subject to local laws and exempts certain entities. The act will expire two years after its effective date.