Authorizes an occupancy tax in the town of Plattsburgh

This bill authorizes the town of Plattsburgh to impose a 5% occupancy tax on hotel and motel room rentals for short-term stays. It applies to rooms rented daily or longer in hotels, motels, or similar accommodations, but exempts permanent residents (staying 30+ consecutive days), government entities, and qualifying nonprofit organizations. The tax revenue would go into Plattsburgh’s general fund for any public use, with collection handled by the town’s fiscal officer. The bill does not require the tax to be implemented - it only permits the town to adopt it via local law.