Bill > A10475

This bill authorizes the city of Buffalo, in the county of Erie, to impose a hotel and motel tax of up to 5% of the per diem rental rate for each room, excluding permanent residents (those occupying a room for at least 90 consecutive days). The tax will be collected and administered by the city's Commissioner of Administration, Finance, Policy and Urban Affairs. The revenues from this tax will be used to support organizations dedicated to maintaining the city's public realm and public safety initiatives in downtown, as well as for capital improvements to city-owned cultural facilities, the public realm in downtown, and professional sporting venues. The bill also provides for the review of any final tax determinations and the refund of erroneously collected taxes. The provisions of this bill are set to expire and be repealed on December 31, 2027.