Authorizes an occupancy tax in the city of Auburn

This bill authorizes the city of Auburn to impose an occupancy tax of up to 5% on hotel, motel, and bed-and-breakfast rentals within the city. It directly affects hotels, motels, and similar accommodations (excluding government entities, non-profits, and permanent residents staying 90+ days), requiring owners to collect and remit the tax. Revenue from the tax must be deposited into Auburn's general fund for any lawful city purpose. The tax authority expires on December 31, 2028, and local laws implementing it cannot exceed three years per enactment.