Bill > S09157

This bill authorizes the city of Batavia to impose a hotel and motel tax, which is a tax on people staying overnight in hotels or motels, including bed and breakfasts and tourist facilities. The tax rate cannot exceed three percent of the per diem rental rate for each room, and it does not apply to permanent residents, defined as those staying for at least thirty consecutive days. The city's chief fiscal officer will be responsible for collecting and administering this tax, and local laws can outline how the tax is paid and collected from guests by hotel owners. The bill also specifies that the tax cannot be imposed on the state, federal government, or certain charitable, religious, or educational organizations. It provides procedures for reviewing tax determinations and seeking refunds, and generally limits tax assessments to three years after a return is filed, unless the return is fraudulent. All revenue from this tax will go into Batavia's general fund, with a portion retained for administration and the remainder allocated to community and economic development, planning, and tourism. This authorization for the tax will expire and be repealed on September 1, 2027.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S9157