New York 2025-2026 Regular Session

New York Senate Bill S09314

Introduced
2/27/26  
Refer
2/27/26  
Engrossed
5/28/26  

Caption

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.

Impact

If enacted, this bill would introduce a new source of tax revenue for the village of Orchard Park by allowing it to impose a charge on those who utilize local lodging services. The funds collected from the occupancy tax would be deposited into the village's general fund and could be used for various lawful purposes, thus potentially impacting the local economy by providing funding for public services or infrastructure improvements. The proposed tax could help support community development and tourism initiatives as well.

Summary

Bill S09314 seeks to authorize the village of Orchard Park, located in Erie County, to impose an occupancy tax on individuals who stay in hotels or motels within the village. The maximum rate for this tax is set at four percent of the per diem rental rate for each occupied room. Notably, this tax will not apply to individuals who are considered permanent residents of any hotel or motel, defined as those who occupy a room for at least ninety consecutive days. The bill is intended to provide the village with a means to generate additional revenue by taxing visitors to local accommodations.

Contention

There are potential points of contention surrounding this bill, particularly regarding its implications for local businesses. Some hotel and motel operators may be concerned that the additional tax could deter visitors or make their establishments less competitive compared to those in neighboring regions without such a tax. Additionally, the bill includes a provision that repeals the occupancy tax on December 31, 2028, which raises questions about the long-term revenue sustainability and planning for local governance and tourism management beyond that date.

Companion Bills

No companion bills found.

Previously Filed As

NY A10522

Authorizes the town of Clinton to impose a 3% occupancy tax upon persons occupying hotel or motel rooms in such town; provides for the repeal of such provisions upon expiration thereof.

NY S09374

Authorizes the town of Clinton to impose a 3% occupancy tax upon persons occupying hotel or motel rooms in such town; provides for the repeal of such provisions upon expiration thereof.

NY S09027

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 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 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 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 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 S06618

Authorizes the town of Montgomery to impose a hotel and motel tax; provides for the repeal of such provisions upon expiration thereof.

NY A07913

Authorizes the town of Montgomery to impose a hotel and motel tax; provides for the repeal of such provisions upon expiration thereof.

NY A10691

Authorizes the county of Herkimer to impose hotel and motel taxes; provides for the repeal of such provision upon the expiration thereof.

Similar Bills

No similar bills found.