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

The bill authorizes the town of Patterson, in Putnam County, to impose a hotel and motel tax. The tax can be collected by the town's chief fiscal officer and may be paid by the person liable to the owner or person entitled to the rent or charge. The tax is not applicable to permanent residents of hotels or motels. The tax revenue can be used for any lawful purpose. The tax expires two years after enactment.

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

The bill authorizes the town of Patterson, in Putnam County, to impose a hotel and motel tax. The tax can be collected by the town's chief fiscal officer and may be paid by the person liable to the owner or person entitled to the rent or charge. The tax is not applicable to permanent residents of hotels or motels. The tax revenue can be used for any lawful purpose. The tax expires two years after enactment.