Permits the village of South Blooming Grove to impose a hotel and motel tax

This bill authorizes the village of South Blooming Grove to collect a tax of up to five percent on overnight stays at hotels, motels, and bed-and-breakfast facilities. The tax applies to guests staying for fewer than ninety consecutive days, while permanent residents are exempt from the charge. Revenue generated from the tax must be deposited into the village's general fund and can be used for any lawful purpose. The legislation includes provisions for tax collection, payment deadlines, and legal procedures for disputes, and it will automatically expire three years after it takes effect.