Authorizes an occupancy tax in the town of Amherst

Summary

The bill lets the town of Amherst add an occupancy tax of up to 2.5% on the daily rate of any hotel, motel, boarding house or similar lodging. The tax is collected by the town’s chief fiscal officer and the money goes mostly to the town’s general fund, with 25% earmarked for youth sports, health, parks and playground improvements. It affects lodging operators, owners and guests, while exempting the state, federal government, certain nonprofits and long‑term residents.

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