Authorizes an occupancy tax in the town of Cheektowaga, county of Erie.

The bill authorizes the town of Cheektowaga, in Erie County, to impose an occupancy tax on rooms for hire in hotels, motels, and similar accommodations. The tax rate cannot exceed three percent of the per diem rental rate. The tax can be collected by the town's chief fiscal officer and may be included in the rent or charge. The tax revenues can be used for any lawful purpose and can be imposed for up to two years. The bill also outlines procedures for tax refunds and assessments.

Authorizes an occupancy tax in the town of Cheektowaga, county of Erie.

The bill authorizes the town of Cheektowaga, in Erie County, to impose an occupancy tax on rooms for hire in hotels, motels, and similar accommodations. The tax rate cannot exceed three percent of the per diem rental rate. The tax can be collected by the town's chief fiscal officer and may be included in the rent or charge. The tax revenues can be used for any lawful purpose and can be imposed for up to two years. The bill also outlines procedures for tax refunds and assessments.