Authorizes the village of Chester to impose a five percent hotel and motel tax.

The bill authorizes the village of Chester to impose a five percent hotel and motel tax. The tax applies to facilities providing lodging on an overnight basis, including bed and breakfast and tourist facilities. The tax rate cannot exceed five percent of the per diem rental rate for each room. The tax does not apply to permanent residents of hotels or motels. The tax may be collected by the owner or person entitled to be paid the rent or charge for the room. The tax revenues will be paid into the village's general fund and may be used for any lawful purpose.

Authorizes the village of Chester to impose a five percent hotel and motel tax.

The bill authorizes the village of Chester to impose a five percent hotel and motel tax. The tax applies to facilities providing lodging on an overnight basis, including bed and breakfast and tourist facilities. The tax rate cannot exceed five percent of the per diem rental rate for each room. The tax does not apply to permanent residents of hotels or motels. The tax may be collected by the owner or person entitled to be paid the rent or charge for the room. The tax revenues will be paid into the village's general fund and may be used for any lawful purpose.