Authorizes the town of Dickinson to establish hotel and motel taxes within such town

This bill (S 4073) authorizes the town of Dickinson, New York, to impose a local tax of up to 3% on hotel and motel room rentals within its boundaries. The tax would apply to short-term stays (not permanent residents), with revenue collected by the town’s chief fiscal officer and deposited into the town’s general fund for any lawful purpose. Exemptions include government entities, qualifying non-profits, and guests staying 30+ consecutive days. The bill provides mechanisms for tax collection, reporting, and dispute resolution but does not mandate the tax - Dickinson must adopt local laws to implement it.