Bill > A10982

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 bill outlines how this tax can be collected and administered by the town's chief fiscal officer, and it specifies that hotel and motel owners are responsible for collecting the tax from guests and paying it to the town, similar to how rent is collected. It also provides procedures for reviewing tax determinations and for seeking refunds, including requirements for depositing taxes or providing an undertaking to cover potential costs. The bill clarifies that this tax does not apply to the state, federal government, or certain charitable, religious, or educational organizations, and it allows for the tax to be imposed for periods of up to three years at a time, with revenues going into the town's general fund for any lawful purpose. This act will take effect immediately and expire on December 31, 2029, at which point its provisions will be repealed.