Law lets Minisink tax overnight hotel and motel stays

The law lets Minisink adopt a local law taxing people who rent hotel or motel rooms. The authorization covers overnight room rentals in Minisink, including bed-and-breakfast and tourist facilities. The tax rate may not exceed 5% of the daily room rental rate. The tax does not apply to people staying at least 90 consecutive days or to the listed government and qualifying nonprofit transactions. The law took effect immediately and expires three years later. Each local law may impose the tax for no more than three years from its effective date.

The town may set how the tax is collected, and tax revenue goes into its general fund. These provisions apply to a tax imposed under a Minisink local law. The town may require room owners or the people entitled to room charges to collect the tax and pay it to the town. The town board may direct the revenue to municipal services, infrastructure, and other essential expenses.