Authorizes the town of Chester to impose a hotel and motel tax; and provides for the repeal of such provisions upon expiration thereof

This bill authorizes the town of Chester to levy a five percent tax on overnight stays at hotels, motels, and bed and breakfasts. The tax applies to most guests but excludes permanent residents who stay for at least ninety consecutive days, and it exempts government entities and certain non-profit organizations. Revenue collected from this tax must be deposited into the town's general fund and can be used for any lawful purpose. The legislation includes provisions for how the tax is collected, paid, and legally challenged, and it will automatically expire three years after it takes effect.