Authorizes an occupancy tax in the county of Herkimer

Summary

The bill authorizes Herkimer County to adopt local laws that impose an occupancy tax of no more than five percent of a room’s per‑day rate on hotels, motels, B&Bs and similar lodging. The county’s chief fiscal officer collects the tax, with room owners responsible for gathering it from guests, and all proceeds go to the county’s general fund. State, federal, certain charitable entities and people who stay 90+ consecutive days are exempt.

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