Authorizing the county of Herkimer to impose hotel and motel taxes; and provides for the repeal of such provision upon the expiration thereof

This bill authorizes Herkimer County to collect a tax on hotel and motel room rentals, including facilities like bed and breakfasts and tourist homes. The tax rate cannot exceed five percent of the daily room rental fee and does not apply to permanent residents who stay for at least thirty consecutive days. Revenue collected would go into the county's general fund, with up to four percent allowed to cover administrative costs, and the tax must be collected by the county treasurer or designated fiscal officers. The bill also establishes rules for tax collection, exemptions for government and nonprofit entities, and procedures for appeals and refunds.