Authorizes occupancy taxes in the city of Utica and the city of Rome

This bill authorizes the cities of Utica and Rome to impose an occupancy tax of up to 3% on hotel, motel, and bed-and-breakfast stays. It directly affects hotels, motels, and similar lodging facilities in these cities, while exempting permanent residents (staying 90+ days), government entities, and qualifying non-profits. The tax applies to the daily rental rate, with revenue collected by city officials and deposited into the general fund for municipal services. The law specifies collection procedures, refund processes, and limits local tax authority to two-year periods.