Authorizes an occupancy tax in the town of Cheektowaga, county of Erie.
The bill authorizes the town of Cheektowaga in Erie County, New York, to impose an occupancy tax on rooms for hire in hotels, motels, and similar accommodations. The tax rate cannot exceed three percent of the per diem rental rate. The tax applies to guests occupying rooms for less than 30 consecutive days. Exemptions include the state of New York, the United States, and certain nonprofit organizations. The tax revenues will be deposited into the town's general fund and can be used for any lawful purpose. The tax can be imposed for up to two years from the enactment of the local law.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.