Authorizes the village of Johnson City to establish hotel and motel taxes.

The bill amends the tax law to authorize the village of Johnson City to establish hotel and motel taxes. The tax rate is limited to three percent of the per diem rental rate for each room. Revenues from the tax must be paid into the village's general fund and can be used for any purpose. The tax cannot be imposed on the state, the United States, tax-exempt organizations, or permanent residents of hotels or motels. The tax can be collected by the village's chief fiscal officer and may be paid by the person occupying the room or the owner of the accommodation.

Authorizes the village of Johnson City to establish hotel and motel taxes.

The bill amends the tax law to authorize the village of Johnson City to establish hotel and motel taxes. The tax rate is limited to three percent of the per diem rental rate for each room. Revenues from the tax must be paid into the village's general fund and can be used for any purpose. The tax cannot be imposed on the state, the United States, tax-exempt organizations, or permanent residents of hotels or motels. The tax can be collected by the village's chief fiscal officer and may be paid by the person occupying the room or the owner of the accommodation.