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

The New York State Legislature passed a law allowing the town of Highlands in Orange County to impose a hotel and motel tax of up to 5% on room rentals. This tax applies to guests staying in hotels, motels, bed and breakfasts, and similar accommodations, but excludes permanent residents who stay for at least 90 consecutive days. The revenue generated from this tax is intended to support local municipal services and infrastructure.

Supporters of the bill argue that the additional revenue from the hotel and motel tax will provide essential funding for local services and infrastructure in the town of Highlands. They believe this measure will help the town manage the impact of tourism and improve community resources without increasing taxes on residents.

Critics of the bill express concern that the new tax could deter tourists from visiting the town of Highlands, potentially leading to a decrease in local business revenue. They argue that the added cost to lodging may make the area less competitive compared to neighboring regions without such a tax.