From the transcript

So we have to maintain infrastructure to meet the number of people that we see on our busiest day, not the number of people that we see on our lowest day. And so those visitors make up that busy day, so this is shifting the burden to them rather than year-round residents to maintain that high level of infrastructure. It also allows us to lower the property tax, which, um, the added revenue brings that down. I'll repeat multiple times, the borough sales tax will stay the same. So some things to consider A lot of this is repetitive because I do know things can get lost in the sauce, but something that many people may not know happens to your sales tax already in the winter is that borough exempts groceries in Q1 and Q4.