Bill > S08269

This bill authorizes the town of Cheektowaga in Erie County to impose a local occupancy tax on hotel rooms, with a maximum rate of 3% of the daily rental rate. The tax would apply to various types of lodging accommodations, including hotels, motels, apartment hotels, and boarding houses, but would not apply to certain entities such as government agencies, non-profit organizations, or permanent residents staying for 30 or more consecutive days. The town's chief fiscal officer would be responsible for collecting and administering the tax, with the option to require hotel owners to collect the tax from guests and remit it to the town. The local law imposing the tax can be enacted for up to two years at a time, and all revenues collected would be deposited into the town's general fund and can be used for any lawful purpose. The bill includes provisions for filing returns, challenging tax determinations through legal proceedings, and sets a three-year statute of limitations for tax assessments (except in cases of fraud). The tax authorization is set to expire on December 31, 2027, but can be renewed through subsequent local laws.

Budget and Finance, Government Affairs

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