New York 2025-2026 Regular Session

New York Senate Bill S09027

Introduced
1/23/26  
Refer
1/23/26  
Engrossed
5/28/26  

Caption

Authorizes the village of Ellicottville to impose a hotel and motel tax not exceeding five percent of the per diem rental rate for each room.

Impact

The introduction of this bill is anticipated to significantly impact the economic development of the village of Ellicottville. The revenue generated from the imposition of the tax is expected to bolster the village's general fund, while also allowing an allocation toward community and economic development initiatives, particularly those related to tourism. By providing the authority to impose this local tax, the village can address its unique financial needs and enhance its service capabilities to both residents and visitors.

Summary

Bill S09027, introduced by Senator Borrello, seeks to authorize the village of Ellicottville to impose a hotel and motel tax not exceeding five percent of the per diem rental rate charged for hotel or motel rooms. This tax would apply only to transient occupants and is not applicable to permanent residents who stay for at least thirty consecutive days. The local governing body is empowered to adopt laws that would administer and collect this new tax, which is expected to enhance local revenue opportunities.

Conclusion

The bill has been positioned as a strategic opportunity for Ellicottville to generate much-needed revenue while participating in local governance. If passed, this bill could set a precedent for similar municipalities looking to leverage local taxation as a means of funding community projects. However, there will need to be careful consideration of its implementation and communication to mitigate any adverse effects on tourism and local hospitality businesses.

Contention

Some points of contention surrounding Bill S09027 revolve around concerns regarding the potential financial burden on visitors, especially those who may already be facing high expenses due to the nature of tourism. Critics may argue that the introduction of a hotel and motel tax could deter tourists from visiting Ellicottville, thus negatively impacting the local economy. Supporters will contend that the additional revenue is crucial for maintaining and improving local infrastructure and services that benefit both residents and tourists.

Companion Bills

NY A10092

Same As Authorizes the village of Ellicottville to impose a hotel and motel tax not exceeding five percent of the per diem rental rate for each room.

Previously Filed As

NY A10092

Authorizes the village of Ellicottville to impose a hotel and motel tax not exceeding five percent of the per diem rental rate for each room.

NY A10228

Authorizes the city of Batavia to impose a hotel and motel tax not exceeding five percent of the per diem rental rate for each room.

NY S09157

Authorizes the city of Batavia to impose a hotel and motel tax not exceeding five percent of the per diem rental rate for each room.

NY A11126

Authorizes the town of Minisink to impose a hotel and motel tax at a rate of five percent.

NY S09862

Authorizes the town of Minisink to impose a hotel and motel tax at a rate of five percent.

NY S07650

Authorizes the village of Chester to impose a five percent hotel and motel tax; provides for the repeal of such provisions upon expiration thereof.

NY S09314

Authorizes the village of Orchard Park, county of Erie, to impose an occupancy tax upon persons occupying a room for hire in any hotel or motel in an amount not to exceed 4% of the per diem rental rate for each room; provides for the expiration and repeal of such provisions on December 31, 2028.

NY A07968

Extends the village of Goshen's authority to impose a hotel and motel tax of up to five percent for an additional two years.

NY A08347

Authorizes the town of Highlands, Orange county, to impose a hotel and motel tax of up to five percent.

NY S07836

Authorizes the town of Highlands, Orange county, to impose a hotel and motel tax of up to five percent.

Similar Bills

No similar bills found.