Authorizes an occupancy tax in the county of Herkimer, not exceeding 5%.

The bill amends the tax law to authorize the county of Herkimer to impose an occupancy tax on rooms for hire in hotels, motels, and similar accommodations, up to a maximum rate of 5%. The tax applies to overnight rentals and is collected by the chief fiscal officer of the county. Revenues from the tax are credited to the county's general fund and can be used for any lawful purpose. The tax is not imposed on certain entities, including the state of New York, permanent residents, and certain nonprofit organizations.

Authorizes an occupancy tax in the county of Herkimer, not exceeding 5%.

The bill amends the tax law to authorize the county of Herkimer to impose an occupancy tax on rooms for hire in hotels, motels, and similar accommodations, up to a maximum rate of 5%. The tax applies to overnight rentals and is collected by the chief fiscal officer of the county. Revenues from the tax are credited to the county's general fund and can be used for any lawful purpose. The tax is not imposed on certain entities, including the state of New York, permanent residents, and certain nonprofit organizations.