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

S 4495 extends the Village of Goshen’s existing authority to collect a hotel and motel tax of up to 5% for an additional two years. This bill directly affects hotels and motels operating within Goshen, allowing them to continue paying the tax under the current rate. The key provision modifies the expiration date of the tax authority, ensuring it remains valid through 2027 (based on the 2023 law’s original timeline). As a procedural extension, it does not change the tax rate or scope, only the duration of the village’s legal authority to impose it. The bill was signed into law on August 7, 2025.