Authorizes the village of Johnson City to establish hotel and motel taxes within such village

This bill authorizes the Village of Johnson City to create and collect a tax on hotel and motel rooms within its borders. The legislation allows the village to set a rate of up to three percent on the daily rental cost of lodging, which applies to various types of accommodations including motels and boarding houses. While the tax revenue will go into the village's general fund for any lawful purpose, the law includes specific exemptions for government entities, non-profit organizations, and permanent residents staying for at least thirty consecutive days. The bill also outlines how the tax will be collected, administered, and legally reviewed, ensuring that the village can enforce the tax while providing avenues for dispute resolution.