New York S09314 authorizes the village of Orchard Park to impose an occupancy tax on hotel and motel rooms, up to 4% of the per diem rental rate.

New York S09314 amends the tax law to authorize the village of Orchard Park in Erie County to impose an occupancy tax on persons occupying a room for hire in any hotel or motel, up to 4% 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 90 consecutive days. The tax can be collected by hotel or motel owners or those entitled to be paid the rent or charge. The tax revenues will be paid into the village's general fund and can be used for any lawful purpose.

New York S09314 authorizes the village of Orchard Park to impose an occupancy tax on hotel and motel rooms, up to 4% of the per diem rental rate.

New York S09314 amends the tax law to authorize the village of Orchard Park in Erie County to impose an occupancy tax on persons occupying a room for hire in any hotel or motel, up to 4% 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 90 consecutive days. The tax can be collected by hotel or motel owners or those entitled to be paid the rent or charge. The tax revenues will be paid into the village's general fund and can be used for any lawful purpose.