Authorizes an occupancy tax in the city of Auburn not to exceed 5%; provides for the expiration and repeal of such provisions on December 31, 2028.
Summary
Bill S03865 authorizes the city of Auburn to impose an occupancy tax on hotel accommodations at a rate not exceeding 5%. This tax applies to various types of lodging, including hotels, motels, and bed and breakfasts. The bill outlines the collection and administration of the tax by the city's chief fiscal officer and specifies that the tax is to be collected from guests occupying the rooms. Revenues generated from this tax will be deposited into the city's general fund and can be utilized for any lawful purpose. The provisions of this bill are set to expire on December 31, 2028, unless renewed.
Impact
If enacted, this bill will amend the New York tax law to allow the city of Auburn to implement a new local tax, thereby providing the city with a potential revenue stream to support local services and infrastructure. This change will affect local businesses in the hospitality sector, as they will be responsible for collecting the tax from guests. The bill also establishes a framework for tax administration and appeals, which may influence how local taxes are managed in Auburn.
Sentiment
The general sentiment around Bill S03865 appears to be supportive, as it aims to provide additional funding for the city of Auburn. However, there may be concerns among local businesses regarding the potential impact of the tax on tourism and occupancy rates. The lack of recorded votes or committee discussions suggests that the bill may not have faced significant opposition at this stage.
Contention
Notable points of contention may arise from local business owners who could argue against the imposition of an additional tax, fearing it may deter visitors or increase costs for consumers. Additionally, there could be discussions regarding the appropriate use of the tax revenue and the potential for the tax to be extended beyond its initial expiration date.
Authorizes the village of Orchard Park, county of Erie, to impose an occupancy tax upon persons occupying a room for hire in any hotel or motel in an amount not to exceed 4% of the per diem rental rate for each room; provides for the expiration and repeal of such provisions on December 31, 2028.
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.
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.