BILL NUMBER: S9376A
SPONSOR: GALLIVAN
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing an occupancy tax
in the town of Lancaster; and providing for the repeal of such
provisions upon expiration thereof
 
PURPOSE OF BILL:
This legislation authorizes the town of Lancaster in Erie County to
impose by local law, a tax on hotel and motel occupancy of up to three
percent of the charge.
 
SUMMARY OF PROVISIONS:
Section 1. Amends the tax law by adding a new section 1202-rr, in
relation to the imposition of a hotel and motel tax in the town of
Lancaster.
Section 2. Establishes the effective date.
 
JUSTIFICATION:
This legislation, at the request of the town of Lancaster, would author-
ize the town to adopt a local law to permit the collection of a hotel
and motel tax in an effort to raise additional revenue to support initi-
atives such as downtown revitalization, tourism development, pedestrian
safety and infrastructure improvements and quality of life projects.
 
PRIOR LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS:
None to the State.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall expire December 31,
2029, when upon such date the provisions of this act shall be deemed
repealed.