Authorizes the city of Hudson to increase hotel and motel taxes

This bill authorizes the city of Hudson to raise its hotel and motel occupancy tax from four percent to five percent. The change applies to overnight lodging facilities, including bed and breakfasts and tourist sites, but excludes permanent residents who stay for at least thirty consecutive days. The tax is calculated on the per diem rental rate for each room. Once signed into law, the new rate takes effect immediately.