Authorizes the village of Ellicottville to impose a hotel and motel tax

This bill authorizes the village of Ellicottville (in Cattaraugus County) to impose a hotel and motel tax of up to 5% on the daily rental rate for overnight accommodations, including bed-and-breakfasts and tourist facilities. It exempts guests staying 30+ consecutive days (permanent residents) and specifies that tax revenues must be deposited into the village treasury, with up to 4% retained for administration and the remainder allocated to community development, tourism, and planning. The tax would be collected by the village's chief fiscal officer and collected alongside room charges, with standard review procedures for disputes. This bill directly affects hotels, motels, and similar lodging providers operating in Ellicottville.