Authorizes the city of Batavia to impose a hotel and motel tax up to five percent of the per diem rental rate.

The bill amends the tax law to allow the city of Batavia to impose a hotel and motel tax, not exceeding five percent of the per diem rental rate for each room. The tax is applicable to overnight lodging facilities, including bed and breakfasts and tourist facilities. It excludes permanent residents, defined as those occupying a room for at least 30 consecutive days. The tax revenue is to be used for community and economic development, planning, and tourism, with up to four percent retained for administrative expenses. The tax is subject to review and refund if erroneously collected.

Authorizes the city of Batavia to impose a hotel and motel tax up to five percent of the per diem rental rate.

The bill amends the tax law to allow the city of Batavia to impose a hotel and motel tax, not exceeding five percent of the per diem rental rate for each room. The tax is applicable to overnight lodging facilities, including bed and breakfasts and tourist facilities. It excludes permanent residents, defined as those occupying a room for at least 30 consecutive days. The tax revenue is to be used for community and economic development, planning, and tourism, with up to four percent retained for administrative expenses. The tax is subject to review and refund if erroneously collected.