New York S09850 authorizes an occupancy tax in the town of Amherst, Erie County, up to 2.5%.

New York S09850 amends the tax law to allow the town of Amherst in Erie County to impose an occupancy tax on guests staying in hotels, motels, or similar accommodations. The tax rate is capped at 2.5% of the per diem rental rate. Revenues from this tax will be directed to the town's general fund, with 75% allocated for general purposes and 25% for capital improvements related to youth and amateur sports, health and wellness activities, community centers, parks, and playgrounds. The tax is exempt for the state, federal government, and certain non-profit organizations.

New York S09850 authorizes an occupancy tax in the town of Amherst, Erie County, up to 2.5%.

New York S09850 amends the tax law to allow the town of Amherst in Erie County to impose an occupancy tax on guests staying in hotels, motels, or similar accommodations. The tax rate is capped at 2.5% of the per diem rental rate. Revenues from this tax will be directed to the town's general fund, with 75% allocated for general purposes and 25% for capital improvements related to youth and amateur sports, health and wellness activities, community centers, parks, and playgrounds. The tax is exempt for the state, federal government, and certain non-profit organizations.