New York S 9850: Authorizes an occupancy tax in the town of Amherst

Bill Text

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S09850 Summary:

BILL NOS09850A

&nbsp

SAME ASSAME AS A10932-A

&nbsp

SPONSORZELLNER

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Add §1202-ll, Tax L

&nbsp

Authorizes an occupancy tax in the town of Amherst, county of Erie, not to exceed 2.5%.

Go to top S09850 Actions:

BILL NOS09850A

&nbsp

04/08/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

05/05/2026AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

05/05/2026PRINT NUMBER 9850A

05/12/20261ST REPORT CAL.1083

05/13/20262ND REPORT CAL.

05/14/2026ADVANCED TO THIRD READING 

05/28/2026SUBSTITUTED BY A10932A

&nbspA10932 AMEND=A McMahon

&nbsp04/10/2026referred to ways and means

&nbsp05/05/2026amend (t) and recommit to ways and means

&nbsp05/05/2026print number 10932a

&nbsp05/19/2026reported referred to rules

&nbsp05/20/2026reported 

&nbsp05/20/2026rules report cal.160

&nbsp05/20/2026ordered to third reading rules cal.160

&nbsp05/28/2026home rule request

&nbsp05/28/2026passed assembly

&nbsp05/28/2026delivered to senate

&nbsp05/28/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

&nbsp05/28/2026SUBSTITUTED FOR S9850A

&nbsp05/28/20263RD READING CAL.1083

&nbsp05/28/2026PASSED SENATE

&nbsp05/28/2026RETURNED TO ASSEMBLY

Go to topS09850 Committee&nbspVotes:

Go to topS09850 Floor&nbspVotes:

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

Go to topS09850 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9850--A

 IN SENATE

 April 8, 2026
 ___________

 Introduced by Sen. ZELLNER -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment Operations -- committee discharged, bill amended, ordered
 reprinted as amended and recommitted to said committee

 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

 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-ll to
 2 read as follows:
 3 § 1202-ll. Occupancy tax in the town of Amherst. (1) Notwithstanding
 4 any other provision of law to the contrary, the town of Amherst, in the
 5 county of Erie, is hereby authorized and empowered to adopt and amend
 6 local laws imposing in such town a tax, in addition to any other tax
 7 authorized and imposed pursuant to this article, such as the legislature
 8 has or would have the power and authority to impose upon persons occupy-
 9 ing any room for hire in any hotel. For the purposes of this section,
 10 the term "hotel" shall mean a building or portion of it which is regu-
 11 larly used and kept open as such for the lodging of guests. The term
 12 "hotel" includes an apartment hotel, a motel or a boarding house, wheth-
 13 er or not meals are served. The rate of such tax shall not exceed two
 14 and one-half percent of the per diem rental rate for each room whether
 15 such room is rented on a daily or longer basis.
 16 (2) Such taxes may be collected and administered by the chief fiscal
 17 officer of the town of Amherst by such means and in such manner as other
 18 taxes which are now collected and administered by such officer or as
 19 otherwise may be provided by such local laws.
 20 (3) Such local laws may provide that any taxes imposed shall be paid
 21 by the person liable therefor to the owner of the room for hire in the
 22 tourist home, inn, club, hotel, motel or other similar place of public
 23 accommodation occupied or to the person entitled to be paid the rent or
 24 charge for the room for hire in the tourist home, inn, club, hotel,
 25 motel or other similar place of public accommodation occupied for and on

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD15473-06-6

 S. 9850--A 2

 1 account of the town of Amherst imposing the tax and that such owner or
 2 person entitled to be paid the rent or charge shall be liable for the
 3 collection and payment of the tax; and that such owner or person enti-
 4 tled to be paid the rent or charge shall have the same right in respect
 5 to collecting the tax from the person occupying the room for hire in