Authorizes a hotel and motel tax in the city of Buffalo, in the county of Erie.

The bill authorizes the city of Buffalo, in the county of Erie, to impose a hotel and motel tax. The tax applies to hotel and motel rooms on an overnight basis, including bed and breakfast and tourist facilities. The tax rate cannot exceed three percent of the per diem rental rate for each room. The tax does not apply to permanent residents of hotels or motels. The tax can be collected by hotel or motel owners or by those entitled to be paid rent or charges.

Authorizes a hotel and motel tax in the city of Buffalo, in the county of Erie.

The bill authorizes the city of Buffalo, in the county of Erie, to impose a hotel and motel tax. The tax applies to hotel and motel rooms on an overnight basis, including bed and breakfast and tourist facilities. The tax rate cannot exceed three percent of the per diem rental rate for each room. The tax does not apply to permanent residents of hotels or motels. The tax can be collected by hotel or motel owners or by those entitled to be paid rent or charges.