Bill > A10932

This bill authorizes the town of Amherst in Erie County to impose an occupancy tax, which is a tax on renting a room for lodging, of up to 2.5% of the rental rate. This tax applies to various types of accommodations like hotels, motels, and boarding houses, but excludes permanent residents (those staying for at least 30 consecutive days) and certain organizations like government entities and charitable groups. The town's chief fiscal officer will collect and administer 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 The bill also outlines procedures for reviewing tax determinations and seeking refunds, and it will expire and be repealed on December 31, 2029.