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

The bill amends the tax law to authorize the town of Dickinson to establish hotel and motel taxes. The tax rate cannot exceed three percent of the per diem rental rate. The tax applies to hotels, motels, and boarding houses, whether or not meals are served. The tax is collected by the town's chief fiscal officer. Exemptions include the state of New York, the United States, and certain non-profit organizations. The tax can be collected for up to two years. Revenues from the tax are deposited in the town's general fund and can be used for any lawful purpose.

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

The bill amends the tax law to authorize the town of Dickinson to establish hotel and motel taxes. The tax rate cannot exceed three percent of the per diem rental rate. The tax applies to hotels, motels, and boarding houses, whether or not meals are served. The tax is collected by the town's chief fiscal officer. Exemptions include the state of New York, the United States, and certain non-profit organizations. The tax can be collected for up to two years. Revenues from the tax are deposited in the town's general fund and can be used for any lawful purpose.