Authorizing the county of Herkimer to impose hotel and motel taxes; and provides for the repeal of such provision upon the expiration thereof

This bill authorizes Herkimer County to adopt local laws that impose a tax on hotel and motel stays, including facilities like bed and breakfasts and tourist homes. The tax rate is capped at five percent of the nightly room cost, but it does not apply to permanent residents who stay for at least thirty consecutive days. Revenue collected from this tax would be deposited into the county's general fund, though the county is allowed to retain up to four percent of those funds to cover the costs of administering the tax. The legislation also outlines rules for collecting the tax, filing returns, and handling disputes or refunds through the court system. Finally, any local law enacted under this authority is limited to a maximum duration of two years, after which it must be re-enacted to continue.