Authorizes the town of Gardiner, Ulster County, to impose a hotel and motel tax.

The bill amends the tax law to authorize the town of Gardiner in Ulster County to impose a hotel and motel tax. The tax applies to transient guests occupying rooms for sleeping purposes, excluding permanent residents. The tax rate cannot exceed five percent of the per diem rental rate. Revenues from the tax will support municipal services, infrastructure, and other essential expenditures. The tax authorization expires three years after the act takes effect.

Authorizes the town of Gardiner, Ulster County, to impose a hotel and motel tax.

The bill amends the tax law to authorize the town of Gardiner in Ulster County to impose a hotel and motel tax. The tax applies to transient guests occupying rooms for sleeping purposes, excluding permanent residents. The tax rate cannot exceed five percent of the per diem rental rate. Revenues from the tax will support municipal services, infrastructure, and other essential expenditures. The tax authorization expires three years after the act takes effect.