Authorizes an occupancy tax in the city of Oneonta

This bill authorizes the city of Oneonta to impose a 6% occupancy tax on short-term lodging, including hotels, motels, and bed-and-breakfasts. The tax applies to guests staying overnight in rented rooms, with property owners responsible for collecting and remitting it to the city. Exemptions cover government entities, nonprofits meeting specific criteria, and permanent residents (staying 90+ consecutive days). All revenue generated must fund Oneonta’s general operations, infrastructure, and municipal services.