BILL NUMBER: S9850AREVISED 5/5/2026
SPONSOR: ZELLNER
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing an occupancy tax
in the town of Amherst; and providing for the repeal of such provisions
upon expiration thereof
 
PURPOSE:
This bill would authorize an occupancy tax in the Town of Amherst.
 
SUMMARY OF PROVISIONS:
Section one of the bill amends the tax law by adding a new § 1202-11,
which establishes an occupancy tax in the town ofAmherst. This empowers
the town to impose a tax upon hotel occupants of no more than 2.5
percent of the per diem rental rate for each room at a hotel.
Section two of the bill sets the effective date.
 
JUSTIFICATION:
The Town of Amherst has introduced a local resolution in support of the
adoption of an occupancy tax. Similarly, both the City of Buffalo and
Town of Cheektowaga were authorized to enact an occupancy tax in 2025
and 2026, respectively. The Town is a destination for sports tourism at
the local, regional, collegiate and national levels. The tax revenue
will help offset the costs of Town services associated with hosting
large-scale tournaments and will be invested into capital improvements
at town-owned facilities related to youth and amateur sports, health and
wellness activities, community centers, parks, and playgrounds. There
are 25 hotels in Amherst, located near the University at Buffalo,
Buffalo Niagara International Airport, historic Williamsville, sports
facilities, and numerous popular attractions and retail centers. Each
year, events hosted within the town attract hundreds of thousands of
visitors from outside the region, for which the Town provides services
and facilities at expense to local taxpayers. The implementation of an
occupancy tax would allow the Town to reinvest in key assets and keep
Amherst competitive for regional and national events.
 
LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS:
To be determined.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall expire and be deemed
repealed December 31, 2029.