Authorizes an occupancy tax in the village of Baldwinsville

This bill authorizes the village of Baldwinsville (in Onondaga County) to impose an occupancy tax of up to 5% on short-term lodging rentals, including hotels, motels, bed and breakfasts, and similar facilities. The tax applies to the daily or longer rental rate for each room and would be collected by the village from lodging providers, who pass it to guests as part of their stay cost. Exemptions cover the state/federal government, non-profit organizations, and permanent residents staying 90+ consecutive days. All tax revenue would go into Baldwinsville's general fund for any lawful purpose.