New York 2025-2026 Regular Session

New York Assembly Bill A10982

Introduced
4/14/26  

Caption

Authorizes the town of Lancaster to impose an occupancy tax

Impact

If enacted, this bill will lead to the creation of a new source of revenue for the town, which could aid in funding local projects and services. The revenue obtained from this occupancy tax will be deposited into the town's general fund and can be allocated for any lawful purpose as determined by local government officials. This move is expected to bolster Lancaster's financial standing and assist in meeting community needs, particularly in the tourism sector.

Summary

Bill A10982 authorizes the town of Lancaster, located in Erie County, to impose an occupancy tax of up to three percent on hotel and motel rentals. This bill is aimed at generating additional local revenue that can be used for various municipal needs. The bill specifically defines hotels and motels as facilities that provide overnight lodging, including bed and breakfast establishments. The tax is not applicable to permanent residents who occupy accommodations for at least ninety consecutive days.

Contention

However, the introduction of a new tax may face scrutiny from constituents concerned about the financial burden it places on tourists and visiting families. Critics may argue that such taxes can discourage travel to the area, potentially impacting local businesses that rely on tourism. Additionally, questions might arise regarding the efficiency and transparency of how the generated revenue will be spent, as there is often debate around local tax measures and their implications for residents and visitors alike.

Companion Bills

NY S09376

Same As Authorizes the town of Lancaster, county of Erie, to impose an occupancy tax not to exceed three percent.

Previously Filed As

NY S09376

Authorizes the town of Lancaster, county of Erie, to impose an occupancy tax not to exceed three percent.

NY A08776

Authorizes an occupancy tax in the town of Cheektowaga, county of Erie.

NY S08269

Authorizes an occupancy tax in the town of Cheektowaga, county of Erie.

NY S09850

Authorizes an occupancy tax in the town of Amherst, county of Erie, not to exceed 2.5%.

NY A10932

Authorizes an occupancy tax in the town of Amherst, county of Erie, not to exceed 2.5%.

NY S09374

Authorizes the town of Clinton to impose a 3% occupancy tax upon persons occupying hotel or motel rooms in such town; provides for the repeal of such provisions upon expiration thereof.

NY A10522

Authorizes the town of Clinton to impose a 3% occupancy tax upon persons occupying hotel or motel rooms in such town; provides for the repeal of such provisions upon expiration thereof.

NY A07320

Makes a technical change to the tax law; authorizes the imposition of an occupancy tax in the city of Newburgh, in relation of the effectiveness thereof.

NY S06927

Makes a technical change to the tax law; authorizes the imposition of an occupancy tax in the city of Newburgh, in relation of the effectiveness thereof.

NY S07820

Authorizes the town of Gardiner, in the county of Ulster, to impose a hotel and motel tax.

Similar Bills

No similar bills found.