Authorizes the village of Chester to impose a five percent hotel and motel tax.

The bill authorizes the village of Chester to impose a five percent hotel and motel tax. The tax applies to hotel and motel rooms, excluding permanent residents. It can be collected by hotel or motel owners or those entitled to the rent or charge. The tax revenue can be used for any lawful purpose. The tax provisions will expire and be repealed two years after the bill's effective date.

Authorizes the village of Chester to impose a five percent hotel and motel tax.

The bill authorizes the village of Chester to impose a five percent hotel and motel tax. The tax applies to hotel and motel rooms, excluding permanent residents. It can be collected by hotel or motel owners or those entitled to the rent or charge. The tax revenue can be used for any lawful purpose. The tax provisions will expire and be repealed two years after the bill's effective date.