Authorizes an occupancy tax in Herkimer County, New York, not exceeding 5%.

This bill authorizes the county of Herkimer to impose an occupancy tax of up to 5% on rooms rented in hotels, motels, and similar accommodations. The tax applies to daily or longer-term rentals. Revenues from this tax will be deposited into the county's general fund and can be used for any lawful purpose. The tax can be imposed for up to two years per local law. The bill also outlines procedures for reviewing tax determinations and collecting taxes.

Authorizes an occupancy tax in Herkimer County, New York, not exceeding 5%.

This bill authorizes the county of Herkimer to impose an occupancy tax of up to 5% on rooms rented in hotels, motels, and similar accommodations. The tax applies to daily or longer-term rentals. Revenues from this tax will be deposited into the county's general fund and can be used for any lawful purpose. The tax can be imposed for up to two years per local law. The bill also outlines procedures for reviewing tax determinations and collecting taxes.