Authorizes occupancy taxes in the city of Utica and the city of Rome

S 8155 allows the cities of Utica and Rome to impose a 3% occupancy tax on hotel, motel, and bed-and-breakfast stays for guests renting rooms overnight. The tax applies to the daily rental cost of rooms (not long-term stays), collected by property owners and paid to the city. It excludes government entities, non-profits meeting specific criteria, and permanent residents (those staying 90+ consecutive days). All revenue must go to the city’s general fund for municipal services, with local laws limited to two-year terms.