Authorizes the town of Montgomery to impose a hotel and motel tax.

This bill amends the tax law to authorize the town of Montgomery to impose a 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, and it does not apply to permanent residents of hotels or motels. The tax can be collected by hotel or motel owners or those entitled to rent or charges. The tax revenues will be deposited into the town's general fund and can be used for any lawful purpose.

Authorizes the town of Montgomery to impose a hotel and motel tax.

This bill amends the tax law to authorize the town of Montgomery to impose a 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, and it does not apply to permanent residents of hotels or motels. The tax can be collected by hotel or motel owners or those entitled to rent or charges. The tax revenues will be deposited into the town's general fund and can be used for any lawful purpose.