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 impose a five percent tax on overnight stays at hotels, motels, and bed and breakfasts. The tax applies to guests who stay for less than ninety consecutive days, while permanent residents are exempt from the charge. Revenue collected from this tax will be deposited into the town's general fund and can be used for any lawful municipal purpose. The legislation also establishes rules for tax collection, payment deadlines, and legal procedures for disputes or refunds. Finally, the law is set to expire three years after it takes effect, at which point the tax authority will automatically end.