Authorizes the town of Lancaster, county of Erie, to impose an occupancy tax not to exceed three percent.

This bill allows the town of Lancaster, located in Erie County, to charge an occupancy tax on short-term rentals and accommodations. The tax would be capped at three percent, meaning that visitors staying in hotels or similar places would pay this additional fee. The revenue generated could be used to support local services and infrastructure.

Supporters of the bill argue that the occupancy tax will provide much-needed funding for local projects and services that benefit both residents and visitors. They believe that this tax is a fair way to ensure that tourists contribute to the community they enjoy while staying in Lancaster.

Critics of the bill may contend that imposing an occupancy tax could deter tourists from visiting Lancaster, potentially harming local businesses that rely on tourism. They might argue that additional taxes can lead to higher costs for visitors, which could have negative effects on the local economy.