BILL NUMBER: S9157
SPONSOR: BORRELLO
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the city of
Batavia 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 city of Batavia to impose a hotel and motel
tax.  
SUMMARY OF PROVISIONS:
Section 1: adds new section 1202-rr. The city of Batavia, Genesee Coun-
ty, is hereby authorized and empowered to adopt and amend local laws
imposing in such city a tax, in addition to any other tax authorized and
imposed such as the legislature has or would have the power and authori-
ty to impose upon persons occupying hotel or motel rooms in such city.
The rates of such tax shall not exceed three 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be deemed repealed September 1, 2027.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 city of Batavia, in the county of Genesee
with a new revenue source by authorizing a hotel and motel occupancy tax
not to exceed three percent. This is a common tool used by munici-
palities to generate funds without directly burdening residents. By
authorizing this tax, it ensures that visitors contribute to the city's
infrastructure, public services, and community improvements, helping to
offset the costs associated with increased tourism activity. By imple-
menting a modest occupancy tax, the city of Batavia can enhance local
services, support economic development initiatives, and invest in commu-
nity 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repealed September 1, 2027.