Bill > A10092

This bill authorizes the village of Ellicottville to impose a hotel and motel tax, which applies to any facility providing overnight lodging, including bed and breakfasts and tourist facilities, at a rate not exceeding five percent of the per diem rental rate for each room, with an exemption for permanent residents who occupy a room for at least thirty consecutive days. The village's chief fiscal officer will be responsible for collecting and administering this tax, and local laws may specify how the tax is paid by the occupant to the hotel or motel owner, who then becomes responsible for remitting it to the village. The bill also outlines procedures for tax filings, payments, and reviews, including the ability to challenge tax determinations through legal proceedings under Article 78 of the Civil Practice Law and Rules, with specific requirements for depositing taxes or providing an undertaking. Importantly, the bill exempts certain entities from this tax, such as the state of New York, public corporations, the U.S. government, and organizations operating for religious, charitable, or educational purposes. Revenues generated from this tax will be deposited into the village's general fund, with up to four percent retained for administrative expenses and the remainder allocated to community and economic development, planning, and tourism. This authorization is temporary, with local laws enacted under this section allowed to impose the tax for a period of no longer than three years, and the entire act is set to expire and be repealed on September 1, 2027.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A10092