New York S09027 authorizes the village of Ellicottville to impose a hotel and motel tax.

New York S09027 amends the tax law to authorize the village of Ellicottville to impose a hotel and motel tax. The tax rate cannot exceed five percent of the per diem rental rate for each room. The tax is not applicable to permanent residents, defined as those occupying a room for at least thirty consecutive days. The tax is collected by the owner of the hotel or motel room and paid to the village. The village can retain up to four percent of the tax revenue to cover administrative costs, with the remaining balance allocated to community and economic development.

New York S09027 authorizes the village of Ellicottville to impose a hotel and motel tax.

New York S09027 amends the tax law to authorize the village of Ellicottville to impose a hotel and motel tax. The tax rate cannot exceed five percent of the per diem rental rate for each room. The tax is not applicable to permanent residents, defined as those occupying a room for at least thirty consecutive days. The tax is collected by the owner of the hotel or motel room and paid to the village. The village can retain up to four percent of the tax revenue to cover administrative costs, with the remaining balance allocated to community and economic development.