Authorizes an occupancy tax in the town of Plattsburgh

This bill authorizes the town of Plattsburgh to impose a 5% occupancy tax on hotel, motel, or similar lodging rentals (including apartment hotels and boarding houses). The tax applies to nightly or longer stays, with revenue collected by the town’s fiscal officer and deposited into the town’s general fund for any lawful use. It exempts permanent residents (staying 30+ consecutive days), government entities, and qualifying non-profits. The bill does not create new taxes but enables Plattsburgh to adopt local laws implementing this specific occupancy tax.