BILL NUMBER: S9027
SPONSOR: BORRELLO
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the village of
Ellicottville to impose a hotel and motel tax; and providing for the
repeal of such provisions upon expiration thereof
 
PURPOSE OR GENERAL IDEA OF BILL:
This bill authorizes the village of Ellicottville to impose a hotel and
motel tax.
 
SUMMARY OF PROVISIONS:
Section 1: adds new section 1202-uuu. The village of Ellicottville,
Cattaraugus County, is hereby authorized and empowered to adopt and
amend local laws imposing in such village a tax, in addition to any
other tax authorized and imposed such as the legislature has or would
have the power and authority to impose upon persons occupying hotel or
motel rooms in such village.
The rates of such tax shall not exceed five percent of the per diem
rental rate for each room, provided however, that such tax shall not be
applicable to a permanent resident of a hotel or motel.
Section 2: This act shall take effect immediately and shall expire and
be deemed repealed September 1, 2027.
 
JUSTIFICATION:
The legislation provides the village of Ellicottville, in the county of
Cattaraugus with a new revenue source by authorizing a hotel and motel
occupancy tax not to exceed five percent. This is a common tool used by
municipalities to generate funds without directly burdening residents.
By authorizing this tax, it ensures that visitors contribute to the
village's infrastructure, public services, and community improvements,
helping to offset the costs associated with increased tourism activity.
By implementing a modest occupancy tax, the village of Ellicottville can
enhance local services, support economic development initiatives, and
invest in community projects that benefit both residents and visitors.
 
PRIOR LEGISLATIVE HISTORY:
2025: New Bill
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall expire and be deemed
repealed September 1, 2027.