Authorizes the city of Mount Vernon to impose a hotel and motel tax

This bill authorizes the city of Mount Vernon to impose a 5.875% tax on temporary stays in hotels, motels, bed-and-breakfasts, vacation rentals, and short-term rentals (like Airbnb). It directly affects businesses renting rooms for temporary stays (not permanent residents, defined as stays over 30 days) and exempts government entities, nonprofits, and certain charitable organizations. The tax is collected by the lodging businesses and remitted to Mount Vernon, with revenues funding city operations after covering administrative costs. The bill outlines collection procedures, refund processes, and legal review options but does not change existing tax exemptions for qualified nonprofits.