Authorizes Herkimer County to impose hotel and motel taxes, with provisions for repeal upon expiration.

This bill amends the tax law to authorize the county of Herkimer to impose hotel and motel taxes. The tax can be collected for up to two years from the date of enactment. The tax rate is capped at five percent of the per diem rental rate for each room, excluding permanent residents. All revenues from the tax will be deposited into the county's general fund, with up to four percent retained for administrative expenses. The bill also includes provisions for tax collection, refund procedures, and the repeal of the tax upon its expiration on September 1, 2029.

Authorizes Herkimer County to impose hotel and motel taxes, with provisions for repeal upon expiration.

This bill amends the tax law to authorize the county of Herkimer to impose hotel and motel taxes. The tax can be collected for up to two years from the date of enactment. The tax rate is capped at five percent of the per diem rental rate for each room, excluding permanent residents. All revenues from the tax will be deposited into the county's general fund, with up to four percent retained for administrative expenses. The bill also includes provisions for tax collection, refund procedures, and the repeal of the tax upon its expiration on September 1, 2029.