Bill > S09850

This bill authorizes the town of Amherst in Erie County to impose an occupancy tax, which is a tax on renting a room in a hotel, motel, or similar lodging, at a rate not exceeding 2.5% of the rental cost. This tax is in addition to any other taxes already allowed and applies to anyone occupying a room for hire, with exceptions for government entities, the U.S. government, certain religious, charitable, or educational organizations, and individuals who are permanent residents (staying for at least 30 consecutive days). The town's chief fiscal officer will be responsible for collecting and administering the tax, and the revenue generated will be deposited into the town's general fund, with 75% available for any lawful town purposes and 25% specifically designated for capital improvements at town-owned facilities related to youth and amateur sports, health and wellness, community centers, parks, and playgrounds. The bill also outlines procedures for reviewing tax determinations and refunds, sets a three-year limit for assessing additional taxes (unless a return is fraudulent or not filed), and specifies that this authorization will expire and be repealed on December 31, 2029.