Monroe can tax hotel stays for up to three years

The law authorizes Monroe to adopt a local law taxing hotel and motel stays. The authority covers overnight lodging in rentable units in Monroe, Orange County, including bed-and-breakfast and tourist facilities. The tax applies only if Monroe adopts a local law imposing it. The rate may not exceed 5% of the room's daily rental price. People staying at least 90 consecutive days are exempt. State and local public entities, the United States when immune from taxation, and qualifying religious, charitable, and educational organizations are also excluded. The law took effect immediately and expires three years after that date.

Revenue from a tax imposed under Monroe's local law goes into the town's general fund. This applies to revenue from the hotel or motel tax imposed under Monroe's local law. The town may use the revenue for any lawful purpose. This rule applies while the law is in effect.