Authorizes the town of Lancaster, county of Erie, to impose an occupancy tax not to exceed three percent.

The bill authorizes the town of Lancaster in Erie County to impose an occupancy tax on hotel or motel rooms, not exceeding three percent of the per diem rental rate. The tax applies to overnight lodging, including bed and breakfast and tourist facilities. It excludes permanent residents. The tax can be collected by hotel or motel owners or those entitled to rent or charges. Revenues from the tax must be deposited into the town's general fund and can be used for any lawful purpose. The tax imposition is subject to local laws and can be reviewed for errors or illegalities.

Authorizes the town of Lancaster, county of Erie, to impose an occupancy tax not to exceed three percent.

The bill authorizes the town of Lancaster in Erie County to impose an occupancy tax on hotel or motel rooms, not exceeding three percent of the per diem rental rate. The tax applies to overnight lodging, including bed and breakfast and tourist facilities. It excludes permanent residents. The tax can be collected by hotel or motel owners or those entitled to rent or charges. Revenues from the tax must be deposited into the town's general fund and can be used for any lawful purpose. The tax imposition is subject to local laws and can be reviewed for errors or illegalities.