Appellate Division of the Supreme Court of the State of New York December 10, 1981 (Turf House, Inc. v. Hammond)

OPINION OF THE COURT

Main, J.

Enacted by the New York State Legislature on June 26, 1980, chapter 693 of the Laws of 1980 is entitled “An Act to enable the county of Albany to impose and collect taxes on occupancy of hotel or motel rooms in Albany county”, and it authorized Albany County to adopt a local law imposing *368a 1% occupancy tax on persons renting hotel or motel rooms in that county.