Extends the town of Goshen's authority to impose a hotel and motel tax

This bill extends the town of Goshen's existing authority to collect a hotel and motel tax of up to 5% for two additional years. It directly affects Goshen's local government, which can continue using this tax to fund municipal services, and the town's hotels and motels, which must collect the tax. The bill amends the 2023 law by removing its prior 4-year expiration date and making the tax authority effective immediately for the new two-year period. This is a procedural extension of an existing local tax authority, not a new policy.