Authorizes the town of Lancaster to impose an occupancy tax

This bill authorizes the town of Lancaster in Erie County to impose a new occupancy tax of up to three percent on guests staying in hotels, motels, and bed and breakfasts. The tax applies only to overnight visitors who do not live in the facility for at least 90 consecutive days, while exempting government entities and certain non-profit organizations. Revenue collected from this tax would be deposited into the town's general fund and can be used for any lawful purpose. The legislation allows the town to set its own rules for collecting the tax, filing returns, and enforcing payments, with the authority to enact this tax lasting for a maximum of three years at a time.