Authorizes the city of Binghamton to establish hotel and motel taxes of up to five percent

This bill authorizes the city of Binghamton to impose a hotel and motel tax of up to five percent on overnight lodging rates. The tax applies to facilities such as traditional hotels, motels, bed and breakfasts, and tourist lodges, but excludes permanent residents who stay for at least thirty consecutive days. Revenue collected from this tax will be deposited into the city's general fund and can be used for any lawful municipal purpose. The legislation also outlines how the tax will be collected, the filing schedule for returns, and the process for appealing tax assessments.