Extends the authority of the village of Highland Falls to impose an occupancy tax

This bill extends Highland Falls' existing authority to collect an occupancy tax (a tax on short-term lodging like hotels and vacation rentals) until December 31, 2027, instead of expiring in 2025. It directly affects the village of Highland Falls and the businesses (such as hotels and vacation rentals) that collect this tax from visitors. The bill modifies the expiration date in existing law without changing the tax rate or scope of the occupancy tax.