New York A 1278: Authorizes a hotel and motel tax in the city of Buffalo

Bill Text

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A01278 Summary:

BILL NOA01278A

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SAME ASNo Same As

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SPONSORPeoples-Stokes

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COSPNSR

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MLTSPNSR

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Add §1202-kk, Tax L

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Authorizes a hotel and motel tax in the city of Buffalo, in the county of Erie.

Go to top A01278 Actions:

BILL NOA01278A

&nbsp

01/09/2025referred to ways and means

03/24/2025amend and recommit to ways and means

03/24/2025print number 1278a

01/07/2026referred to ways and means

Go to topA01278 Committee&nbspVotes:

Go to topA01278 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA01278 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1278--A

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 9, 2025
 ___________

 Introduced by M. of A. PEOPLES-STOKES -- read once and referred to the
 Committee on Ways and Means -- committee discharged, bill amended,
 ordered reprinted as amended and recommitted to said committee

 AN ACT to amend the tax law, in relation to authorizing the city of
 Buffalo to impose a hotel and motel tax; and providing for the repeal
 of such provisions upon the expiration thereof

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The tax law is amended by adding a new section 1202-kk to
 2 read as follows:
 3 § 1202-kk. Hotel or motel taxes in the city of Buffalo. (1) Notwith-
 4 standing any other provisions of law to the contrary, the city of
 5 Buffalo, in the county of Erie, is hereby authorized and empowered to
 6 adopt and amend local laws imposing in such city a tax, in addition to
 7 any other tax authorized and imposed pursuant to this article such as
 8 the legislature has or would have the power and authority to impose upon
 9 persons occupying hotel or motel rooms in such city. For the purposes of
 10 this section, the term "hotel" or "motel" shall mean and include any
 11 facility consisting of rentable units and providing lodging on an over-
 12 night basis and shall include those facilities designated and commonly
 13 known as "bed and breakfast" and "tourist" facilities. The rates of such
 14 tax shall not exceed three percent of the per diem rental rate for each
 15 room, provided however, that such tax shall not be applicable to a
 16 permanent resident of a hotel or motel. For the purposes of this section
 17 the term "permanent resident" shall mean a person occupying any room or
 18 rooms in a hotel or motel for at least ninety consecutive days.
 19 (2) Such tax may be collected and administered by the commissioner of
 20 administration, finance, policy and urban affairs of the city of Buffalo
 21 by such means and in such manner as other taxes which are now collected
 22 and administered by such officer or as otherwise may be provided by such
 23 local law.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03039-02-5

 A. 1278--A 2

 1 (3) Such local laws may provide that any tax imposed shall be paid by
 2 the person liable therefor to the owner of the hotel or motel room occu-
 3 pied or to the person entitled to be paid the rent or charge for the
 4 hotel or motel room occupied for and on account of the city of Buffalo
 5 imposing the tax and that such owner or person entitled to be paid the
 6 rent or charge shall be liable for the collection and payment of the
 7 tax; and that such owner or person entitled to be paid the rent or
 8 charge shall have the same right in respect to collecting the tax from
 9 the person occupying the hotel or motel room, or in respect to nonpay-
 10 ment of the tax by the person occupying the hotel or motel room, as if
 11 the tax were a part of the rent or charge and payable at the same time
 12 as the rent or charge; provided, however, that the commissioner of
 13 administration, finance, policy and urban affairs of the city, specified
 14 in such local law, shall be joined as a party in any action or proceed-
 15 ing brought to collect the tax by the owner or by the person entitled to
 16 be paid the rent or charge.
 17 (4) Such local laws may provide for the filing of returns and the
 18 payment of the tax on a monthly basis or on the basis of any longer or
 19 shorter period of time.
 20 (5) This section