Authorizes the city of Glen Cove to impose a hotel and motel tax

This bill authorizes the city of Glen Cove in Nassau County to impose a new four percent tax on stays at hotels, motels, and similar lodging facilities. The tax applies to overnight guests but excludes permanent residents who stay for at least thirty consecutive days. Revenue collected from this tax will go into the city's general fund to be used for any lawful purpose. The legislation also outlines how the tax will be collected, including rules for filing returns and legal procedures for disputes or refunds.