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

The bill authorizes the town of Amherst in Erie County to impose an occupancy tax on rooms for hire in hotels, motels, and similar accommodations, not exceeding 2.5%. The tax is to be collected by the town's chief fiscal officer. Revenues from the tax will be used for lawful purposes, with 25% allocated for capital improvements related to youth and amateur sports, health and wellness activities, community centers, parks, and playgrounds. The tax does not apply to the state, federal government, certain non-profit organizations, or permanent residents of hotels or motels.

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

The bill authorizes the town of Amherst in Erie County to impose an occupancy tax on rooms for hire in hotels, motels, and similar accommodations, not exceeding 2.5%. The tax is to be collected by the town's chief fiscal officer. Revenues from the tax will be used for lawful purposes, with 25% allocated for capital improvements related to youth and amateur sports, health and wellness activities, community centers, parks, and playgrounds. The tax does not apply to the state, federal government, certain non-profit organizations, or permanent residents of hotels or motels.