Authorizes the town of Dickinson to establish hotel and motel taxes within such town

This bill authorizes the town of Dickinson in Broome County to create and collect its own hotel and motel occupancy taxes. The law allows the town to set a tax rate of up to three percent on the rental cost of rooms in hotels, motels, and similar lodging, which can be collected by the town's fiscal officer or passed on to guests by property owners. The tax applies to short-term stays but excludes permanent residents who live in the accommodation for at least thirty consecutive days, as well as government entities and certain non-profit organizations. All revenue generated from this tax must be deposited into the town's general fund and can be used for any lawful municipal purpose. The bill also establishes rules for filing returns, appealing tax assessments, and limits the duration of any specific tax ordinance to two years.