Authorizes a hotel and motel tax in the city of Buffalo

This bill authorizes the city of Buffalo to impose a 3% tax on short-term hotel and motel stays (including bed-and-breakfasts and tourist facilities), excluding guests staying 90+ consecutive days. The tax revenue must be allocated: 25% to downtown public safety, parks, and parking facilities, and 75% to capital improvements for cultural venues, public spaces, and sports facilities citywide. The city would collect the tax through its finance department, with specific rules for exemptions (e.g., government entities) and refund procedures. This policy directly affects hotels/motels and short-term visitors in Buffalo, not permanent residents or exempt organizations.