Bill > A10228

This bill authorizes the city of Batavia to impose a hotel or motel tax, which applies to any facility providing overnight lodging, including bed and breakfasts and tourist facilities, at a rate not exceeding three 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 city's chief fiscal officer will be responsible for collecting and administering this tax, and local laws may outline how the tax is paid by occupants to hotel owners, who are then responsible for remitting it to the city. The bill also specifies that the tax does not apply to the state, federal government, or certain charitable, religious, or educational organizations, and it provides procedures for reviewing tax determinations and for refunding erroneously collected taxes, all of which must be initiated within thirty days of notice. Revenues generated from this tax will be deposited into Batavia'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 This authorization for the hotel and motel tax will expire and be repealed on September 1, 2027.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A10228