Authorizes the town of Dickinson to establish hotel and motel taxes.

The bill amends the tax law to authorize the town of Dickinson to impose hotel and motel taxes. The tax applies to rooms for hire in hotels, motels, or similar accommodations. The tax rate cannot exceed three percent of the per diem rental rate. The tax is collected by the town's chief fiscal officer. Exemptions include the state, federal government, certain nonprofit organizations, and permanent residents. Tax revenues are deposited in the town's general fund. The tax can be imposed for up to two years per local law.

Authorizes the town of Dickinson to establish hotel and motel taxes.

The bill amends the tax law to authorize the town of Dickinson to impose hotel and motel taxes. The tax applies to rooms for hire in hotels, motels, or similar accommodations. The tax rate cannot exceed three percent of the per diem rental rate. The tax is collected by the town's chief fiscal officer. Exemptions include the state, federal government, certain nonprofit organizations, and permanent residents. Tax revenues are deposited in the town's general fund. The tax can be imposed for up to two years per local law.