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 on hotel and motel stays, including facilities like bed and breakfasts. The tax rate is capped at five percent of the nightly room cost and excludes permanent residents who stay for at least ninety consecutive days. Revenue generated from this tax must be deposited into the village's general fund and can be used for any lawful purpose. The law includes provisions for how the tax is collected, paid, and appealed, and it will automatically expire three years after it takes effect.