Authorizes an occupancy tax in the town of Cheektowaga

◆ The sponsor's argument

Why April Baskin says this is needed

This bill authorizes the Town of Cheektowaga in Erie County to adopt a local law that would impose an occupancy tax of up to three percent on hotel and motel stays. Pursuant to the Municipal Home Rule Law, a town may adopt local laws that relate to the levy and administration of local taxes if authorized by the State legislature. The Town of Cheektowaga has requested special legislation that will enable them to collect a hotel and motel tax in an effort to raise additional revenue for the town. Many municipalities throughout New York State implement a hotel and occupancy tax to generate revenue from the usage of public infras- tructure by visitors to the municipality. Cheektowaga contains 17 hotels and attracts a steady flow of visitors due to its proximity to the Buffalo Niagara International Airport and other regional destinations. Currently there is no mechanism for the town to directly tax visitors, even though the town must cover services they utilize, including road improvements and emergency response. By collecting a small tax from nonresidents staying in hotels, the town can raise funds to support local services and infrastructure improvements. The revenue collected from this tax would fund the town's capital improvement projects, as well as reduce the burden of property tax increases on Cheektowaga residents. This measure gives the town greater flexibility to manage its budget and meet community needs, while also ensuring that visitors help contribute to the cost of services they use during their stay.

This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.