Bill > A08776

This bill authorizes the town of Cheektowaga in Erie County to impose a new occupancy tax on hotel rooms, which would allow the town to charge up to 3% of the per diem rental rate for each room. The tax applies to various types of lodging accommodations including hotels, motels, apartment hotels, and boarding houses, with some specific exemptions such as rooms occupied by state or federal government entities, non-profit organizations, and permanent residents (defined as someone staying 30 consecutive days or more). The town's chief fiscal officer would be responsible for collecting and administering the tax, and local laws can specify how the tax is collected from guests and paid by hotel owners. The revenues generated would be deposited into the town's general fund and can be used for any lawful purpose. Each local law imposing the tax can be in effect for up to two years, and the town can repeatedly enact such laws. The bill includes provisions for tax review, refund processes, and assessment limitations, ensuring transparency and taxpayer protections. The authorization for this occupancy tax is set to expire on December 31, 2027, after which the town would need to seek renewed authorization.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A8776