Bill > S08269

This bill authorizes the town of Cheektowaga in Erie County to establish a new local occupancy tax on hotel rooms, with a maximum rate of three percent of the daily rental rate. The tax can be applied to various types of lodging accommodations including hotels, motels, apartment hotels, and boarding houses, and would be collected by the town's chief fiscal officer. The bill specifies that the tax would not apply to government entities, certain non-profit organizations, or permanent residents staying for at least 30 consecutive days. The local law establishing the tax can be in effect for up to two years, and all revenues collected would be deposited into the town's general fund and can be used for any lawful purpose. The bill provides detailed provisions for tax collection, including how and when taxes can be collected, the rights of hotel owners in collecting the tax, and procedures for challenging tax determinations. Importantly, the bill allows the town to create local laws to implement the tax, giving local officials flexibility in its administration while providing a clear legal framework for its implementation.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S8269