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Bill

A 10932

Authorizes an occupancy tax in the town of Amherst

2025 Regular Session Introduced by Karen McMahon

Amherst may impose an occupancy tax on hotel-type lodging up to 2.5% of the room rate, with revenues funding town needs and capital projects.

ORDERED TO THIRD READING RULES CAL.160
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Bill Summary · A 10932

Overview

  • Bill: A 10932 (2025-2026 Session)
  • Jurisdiction: New York
  • Title: Authorizes an occupancy tax in the town of Amherst
  • Introduced by: Assembly Member McMahon (co-sponsor: Karen McMahon)
  • Primary purpose: Authorize the Town of Amherst, Erie County, to enact and collect an occupancy tax on hotel-type accommodations, with specified uses of revenue and protections.

Main purpose and intent

  • Enabling legislation for Amherst to adopt local occupancy (hotel) taxes.
  • Establishes a framework for collecting a tax on occupant rates for rooms in hotels, motels, inns, boarding houses, apartment hotels, etc., in Amherst.
  • Sets a maximum tax rate of 2.5% of the per diem room rate.
  • Specifies how the tax would be collected, remitted, and used by the town.

Key provisions and changes

  • Authority to impose tax:
    • Amherst may adopt and amend local laws imposing an occupancy tax in addition to existing taxes.
    • Applicable to persons occupying rooms for hire in hotels or similar lodging facilities (as defined to include hotels, motels, apartment hotels, inns, boarding houses, etc.).
  • Tax rate:
    • The tax rate may not exceed 2.5% of the per diem rental rate for each room (whether rented daily or longer).
  • Collection and administration:
    • The town’s chief fiscal officer may collect and administer the tax using methods similar to other town taxes.
    • The tax may be collected from the occupant or passed through to the room owner/operator, who then remits to the town.
    • The town official (chief fiscal officer) must be joined as a party in collection actions.
  • Filing and payment:
    • Local laws may set monthly or other periodic filing and payment schedules.
  • Exemptions and limitations:
    • Excludes state and federal entities, certain public corporations, religious/charitable/educational organizations, and organizations not primarily operating for profit from imposition of the tax.
    • Excludes a permanent resident of a hotel or motel (defined as someone occupying a room for at least 30 consecutive days).
  • Judicial review and procedures:
    • Final determinations of tax payable can be reviewed via a CPLR Article 78 proceeding in Supreme Court if filed within 30 days of notice.
    • Requires an undertaking (surety) to cover costs and potential taxes during review, with specific conditions for depositing amounts.
    • Provisions for refunds follow Article 78 procedures with timelines and undertakings.
  • Use of revenues:
    • All tax revenues go to Amherst’s general fund.
    • 75% of revenues may be used for any lawful town purposes.
    • 25% of revenues must be allocated to capital improvements at town-owned facilities related to youth and amateur sports, health and wellness activities, community centers, parks, and playgrounds.
  • Effective date:
    • Takes effect immediately upon enactment.

Who is affected

  • Lodging establishments in Amherst (hotels, motels, apartment hotels, inns, boarding houses, etc.) that would be subject to the occupancy tax.
  • Guests/occupants paying for lodging, who would see the incremental tax added to the room rate (up to the 2.5% cap).
  • Town of Amherst government and its chief fiscal officer, which would administer collection and enforcement.
  • Exempt entities listed in the bill (state, federal, religious/charitable/educational organizations, etc.) and permanent residents of hotels/motels (30+ consecutive days).

Procedural and timeline aspects

  • Legislative path:
    • Bill introduced April 10, 2026; referred to Ways and Means; later reports indicate progress through Rules and third readings.
    • As of May 2026, the bill has progressed with amendments and committee actions.
  • Administrative timeline:
    • Local laws governing the tax would specify filing and payment cadence (monthly or other periods) as determined by Amherst.
  • Review and remedies:
    • Tax determinations subject to judicial review under CPLR Article 78 with specified procedures and undertakings.
    • Refund denials also subject to CPLR review, with conditions and time limits.

If you’d like, I can tailor this summary to different audiences (e.g., policymakers, local business owners, or residents) or extract a one-page brief with bullet points for quick reference.

Compiled from official sources — confirm details with the bill’s official record.

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