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. This tax can be collected by the town's chief fiscal officer. The tax applies to rooms rented for sleeping purposes for compensation, excluding permanent residents. The tax rate cannot exceed five percent of the per diem rental rate. Revenues from the tax will be used for municipal services, infrastructure, and other essential expenditures. The tax authorization expires three years after the bill's effective date.

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. This tax can be collected by the town's chief fiscal officer. The tax applies to rooms rented for sleeping purposes for compensation, excluding permanent residents. The tax rate cannot exceed five percent of the per diem rental rate. Revenues from the tax will be used for municipal services, infrastructure, and other essential expenditures. The tax authorization expires three years after the bill's effective date.