Authorizes an occupancy tax in the town of Amherst

This bill authorizes the town of Amherst in Erie County to implement a local occupancy tax of up to 2.5% on guests staying in hotels, motels, boarding houses, and similar lodging facilities. The tax is calculated based on the per diem rental rate and is collected by the property owner, who then remits the funds to the town's fiscal officer. Revenues generated from this tax will be deposited into the town's general fund, with 75% available for any lawful purposes and 25% specifically designated for capital improvements related to youth sports, health and wellness, community centers, parks, and playgrounds. The legislation excludes certain entities from the tax, including the state, federal government, and non-profit organizations, while also providing exemptions for permanent residents who stay for at least 30 consecutive days. The measure is set to take effect immediately and will remain in force until December 31, 2029.