Authorizes an occupancy tax in the town of Cheektowaga

This bill authorizes the town of Cheektowaga (Erie County) to impose a 3% occupancy tax on short-term lodging in hotels, motels, inns, and similar accommodations. It directly affects hotels and motels renting rooms for less than 30 consecutive days, requiring them to collect the tax from guests and remit it to the town. Key provisions include exempting permanent residents (occupying rooms 30+ days), government entities, and qualifying non-profits, with revenues funding the town's general fund. The tax must be collected monthly, and disputes can be reviewed through court proceedings under specific legal procedures.