Bill > S09376

This bill authorizes the town of Lancaster in Erie County to impose an occupancy tax, which is a tax on people staying in hotels or motels, at a rate not exceeding three percent of the daily rental cost per room, with exceptions for permanent residents who stay for at least ninety consecutive days. The town can collect this tax through its chief fiscal officer, and hotel or motel owners will be responsible for collecting it from guests and remitting it to the town, with provisions for legal action if guests do not pay. The bill also outlines procedures for filing returns, paying taxes, and appealing tax determinations, and specifies that the tax does not apply to certain entities like government bodies or charitable organizations. Revenues from this tax will go into the town's general fund for any lawful purpose, and the authorization for this tax will expire on December 31, 2029, unless renewed.