New York S09157 authorizes the city of Batavia to impose a hotel and motel tax up to five percent of the per diem rental rate for each room.

New York S09157 amends the tax law to authorize the city of Batavia to impose a hotel and motel tax not exceeding five percent of the per diem rental rate for each room. The tax applies to facilities providing lodging on an overnight basis, including bed and breakfast and tourist facilities. The tax is collected by the chief fiscal officer of the city and is payable by the person occupying the hotel or motel room. Revenues from the tax are credited to the city's general fund, with up to four percent retained for administrative expenses.

New York S09157 authorizes the city of Batavia to impose a hotel and motel tax up to five percent of the per diem rental rate for each room.

New York S09157 amends the tax law to authorize the city of Batavia to impose a hotel and motel tax not exceeding five percent of the per diem rental rate for each room. The tax applies to facilities providing lodging on an overnight basis, including bed and breakfast and tourist facilities. The tax is collected by the chief fiscal officer of the city and is payable by the person occupying the hotel or motel room. Revenues from the tax are credited to the city's general fund, with up to four percent retained for administrative expenses.