Bill > S09027

This bill authorizes the village of Ellicottville to impose a hotel and motel tax, which is a tax on temporary lodging, at a rate not exceeding five percent of the cost of renting a room per day. This tax applies to any facility providing overnight lodging, including bed and breakfasts and tourist facilities, but it does not apply to "permanent residents," defined as individuals occupying a room for at least thirty consecutive days. The village's chief fiscal officer will be responsible for collecting and administering this tax, and hotels and motels will be responsible for collecting it from guests and remitting it to the village, with provisions for legal action if guests fail to pay. The bill also outlines procedures for filing tax returns, paying the tax, and challenging tax determinations, and it exempts certain entities like government bodies and charitable organizations from the tax. Importantly, the revenues collected will be used to cover the village's administrative costs for the tax (up to four percent of the total revenue) and the remainder will be allocated to community and economic development, planning, and tourism initiatives. This authorization is temporary, with the law set to expire and be repealed on September 1, 2027, though the village can re-enact such laws if needed.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S9027