Authorizes the city of Cortland to establish hotel and motel taxes of up to three percent

This bill authorizes the city of Cortland to impose a local tax of up to three percent on hotel and motel room rentals. The measure applies to overnight lodging facilities, including bed and breakfasts, but excludes permanent residents who stay for at least thirty consecutive days. Revenue collected from this tax must be used to fund tourism promotion, cultural programs, parks, recreation, and critical infrastructure improvements. The bill also establishes rules for tax collection, payment deadlines, and the legal process for appealing tax assessments.