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

The bill amends the tax law to authorize the town of Montgomery to impose a hotel and motel tax. The tax applies to persons occupying hotel or motel rooms in the town. 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 can be collected by hotel or motel owners or by those entitled to be paid the rent or charge. The tax revenues can be used for any lawful purpose. The provisions authorizing the tax will expire two years after the bill takes effect.

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

The bill amends the tax law to authorize the town of Montgomery to impose a hotel and motel tax. The tax applies to persons occupying hotel or motel rooms in the town. 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 can be collected by hotel or motel owners or by those entitled to be paid the rent or charge. The tax revenues can be used for any lawful purpose. The provisions authorizing the tax will expire two years after the bill takes effect.