Authorizes the village of Ellicottville to impose a hotel and motel tax not exceeding five percent of the per diem rental rate for each room.

The bill authorizes the village of Ellicottville to impose a hotel and motel tax not exceeding five percent of the per diem rental rate for each room. The tax is not applicable to permanent residents, defined as those occupying a room for at least thirty consecutive days. The tax can be collected and administered by the village's chief fiscal officer. The village can retain up to four percent of the total revenue to cover administrative expenses, with the remaining balance allocated to community and economic development, planning, and tourism.

Authorizes the village of Ellicottville to impose a hotel and motel tax not exceeding five percent of the per diem rental rate for each room.

The bill authorizes the village of Ellicottville to impose a hotel and motel tax not exceeding five percent of the per diem rental rate for each room. The tax is not applicable to permanent residents, defined as those occupying a room for at least thirty consecutive days. The tax can be collected and administered by the village's chief fiscal officer. The village can retain up to four percent of the total revenue to cover administrative expenses, with the remaining balance allocated to community and economic development, planning, and tourism.