Authorizes the town of Dickinson to establish hotel and motel taxes within such town

This bill authorizes the town of Dickinson in Broome County to create and collect its own hotel and motel occupancy taxes. Under the new rules, the town can set a tax rate of up to three percent on the rental price of rooms in hotels, motels, and boarding houses, with the tax being collected by the property owners who then remit it to the town. The legislation includes specific exemptions for government entities, non-profit organizations, and permanent residents staying for at least thirty consecutive days, while also outlining procedures for filing returns, appealing tax decisions, and using the collected revenue for any lawful town purposes.