Authorizes Atlantic Beach, Nassau County, to impose a 3% tax on hotel, motel, and beach club occupancy.

The bill authorizes the village of Atlantic Beach in Nassau County to impose a three percent tax on hotel, motel, and beach club occupancy. The tax applies to facilities located on or adjacent to an ocean beach that permit activities such as sunbathing and swimming. The tax revenue can be used for any lawful purpose by the village. The bill also defines "beach club" and outlines provisions for tax collection, refund procedures, and limitations on tax assessment. The tax authorization expires on December 31, 2029.

Authorizes Atlantic Beach, Nassau County, to impose a 3% tax on hotel, motel, and beach club occupancy.

The bill authorizes the village of Atlantic Beach in Nassau County to impose a three percent tax on hotel, motel, and beach club occupancy. The tax applies to facilities located on or adjacent to an ocean beach that permit activities such as sunbathing and swimming. The tax revenue can be used for any lawful purpose by the village. The bill also defines "beach club" and outlines provisions for tax collection, refund procedures, and limitations on tax assessment. The tax authorization expires on December 31, 2029.