New York A10982 authorizes the town of Lancaster, Erie County, to impose an occupancy tax on hotel and motel rooms, up to three percent of the rental.

New York A10982 amends the tax law to authorize the town of Lancaster in Erie County to impose an occupancy tax on hotel and motel rooms. The tax rate cannot exceed three percent of the per diem rental rate for each room. The tax does not apply to permanent residents, defined as those occupying a room for at least ninety consecutive days. Revenues from the tax are to be deposited into the town's general fund and can be used for any lawful purpose. The tax can be imposed for up to three years from the enactment of the local law authorizing it.

New York A10982 authorizes the town of Lancaster, Erie County, to impose an occupancy tax on hotel and motel rooms, up to three percent of the rental.

New York A10982 amends the tax law to authorize the town of Lancaster in Erie County to impose an occupancy tax on hotel and motel rooms. The tax rate cannot exceed three percent of the per diem rental rate for each room. The tax does not apply to permanent residents, defined as those occupying a room for at least ninety consecutive days. Revenues from the tax are to be deposited into the town's general fund and can be used for any lawful purpose. The tax can be imposed for up to three years from the enactment of the local law authorizing it.