Authorizes an occupancy tax in the town of Amherst

This bill authorizes the town of Amherst in Erie County to impose an occupancy tax of up to 2.5% on guests staying in hotels, motels, boarding houses, and similar lodging facilities. The tax applies to the daily rental rate of rooms and is collected by the town's fiscal officer, with the option for lodging owners to collect the tax directly from guests and forward it to the town. Revenues generated from the tax will be deposited into the town's general fund, with 75% available for any lawful purposes and 25% specifically designated for capital improvements to youth sports, health and wellness programs, community centers, parks, and playgrounds. The legislation excludes taxes on government entities, non-profit organizations, and permanent residents who stay in a hotel for at least 30 consecutive days, and it will expire on December 31, 2029.