Authorizes an occupancy tax in the city of Oswego

This bill authorizes the city of Oswego to impose a 3% occupancy tax on hotel, motel, and "bed and breakfast" accommodations for overnight stays. It directly affects hotels, motels, and similar lodging businesses in Oswego, excluding government entities, qualifying non-profits, and permanent residents (staying 90+ consecutive days). The tax is collected by the city’s fiscal officer, with revenues deposited into Oswego’s general fund for municipal services like infrastructure. Local laws implementing the tax must specify a maximum two-year duration and include collection, payment, and refund procedures.