New York Assembly Bill A10932

New York 2025-2026 Regular Session

• Introduced: 4/10/26
• Refer: 4/10/26

Caption

Authorizes an occupancy tax in the town of Amherst

Impact

This bill enables Amherst to generate additional revenue that can be directed toward various community needs. Revenues collected from the occupancy tax will be allocated primarily (75%) for general lawful purposes, while 25% is earmarked specifically for capital improvements related to youth, amateur sports, health and wellness activities, and community facilities. This approach underscores the potential for local governments to enhance public amenities and infrastructure through locally controlled funding sources.

Summary

Bill A10932, introduced by Assembly member McMahon, authorizes the town of Amherst, Erie County, to impose an occupancy tax on hotels and similar establishments within its jurisdiction. This tax is capped at a maximum rate of 2.5% of the per diem rental rate for each room rented, regardless of the rental duration. The purpose of this bill is to provide the town a source of revenue that can be leveraged for local projects and improvements, reflecting a growing trend among local governments to utilize such taxes to enhance their budgetary resources.

Contention

Despite the potential benefits, there may be points of contention surrounding the implementation of this tax. Critics may argue that the additional financial burden on tourists could discourage visitation, affecting local businesses that rely on tourism. Additionally, there may be concerns regarding transparency in how the generated funds are utilized and whether the tax will be administered fairly across different types of lodging facilities. Balancing the need for increased revenue against the potential impacts on the local economy will likely be a subject of debate as the bill moves through the legislative process.