Bill > A01278

This bill authorizes the city of Buffalo, located in Erie County, to impose a new hotel and motel tax of up to 3% on the daily rental rate for each room, with specific provisions and limitations. The tax would not apply to permanent residents, defined as individuals staying in a hotel or motel for 90 consecutive days or more. The bill defines hotels and motels broadly to include bed and breakfast and tourist facilities. The tax collection would be managed by the city's commissioner of administration, finance, policy and urban affairs, with hotel owners responsible for collecting and remitting the tax. Revenue generated from this tax would be split, with 25% allocated to support downtown public safety and maintenance initiatives, and 75% dedicated to capital improvements for city-owned cultural facilities, downtown public spaces, and professional sporting venues. The bill includes detailed provisions for tax collection, reporting, and review processes, and includes safeguards such as a three-year statute of limitations on tax assessments (except in cases of fraud) and protections for certain entities like government organizations and non-profit groups. The tax authorization is set to expire on December 31, 2028, providing a sunset provision for this local tax measure.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A1278