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

The bill amends the tax law to authorize the county of Herkimer to establish hotel and motel taxes. These taxes can be imposed for up to two years at a time and are limited to five percent of the per diem rental rate. The tax does not apply to permanent residents, defined as those occupying a room for at least 30 consecutive days. The tax revenue is to be used for lawful county purposes and can be collected by the county treasurer. The bill includes provisions for the repeal of these tax provisions upon their expiration on September 1, 2029.

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

The bill amends the tax law to authorize the county of Herkimer to establish hotel and motel taxes. These taxes can be imposed for up to two years at a time and are limited to five percent of the per diem rental rate. The tax does not apply to permanent residents, defined as those occupying a room for at least 30 consecutive days. The tax revenue is to be used for lawful county purposes and can be collected by the county treasurer. The bill includes provisions for the repeal of these tax provisions upon their expiration on September 1, 2029.