Authorizes the city of Binghamton to establish hotel and motel taxes of up to five percent

This bill authorizes the city of Binghamton to impose a hotel and motel tax of up to five percent on overnight lodging. The tax applies to guests staying in hotels, motels, bed and breakfasts, and tourist facilities, but excludes permanent residents who occupy rooms for at least thirty consecutive days. The city would collect these funds through its existing fiscal systems, and the revenue would go into the city's general fund for any lawful purpose. The law also outlines rules for filing returns, limits the tax period to three years at a time, and provides specific procedures for appealing tax assessments or seeking refunds.