Authorizes the city of Batavia to impose a hotel and motel tax

2025 Regular Session Introduced by George Borrello

Batavia may impose a hotel/motel tax up to 3% on occupants, with revenues funding local development, planning, and tourism, and a 3-year max term.

REFERRED TO WAYS AND MEANS

Summary of Bill S. 9157 (2025-2026) — City of Batavia Hotel/Motel Tax Authority

Purpose and intent

Authorizes the city of Batavia, in Genesee County, New York, to adopt and amend local laws imposing a hotel or motel tax within the city.

Provides a framework for collection, administration, use of revenues, and expiration terms for such a tax.

Key provisions and changes

Authorization and scope

Batavia is empowered to impose a hotel/motel tax on occupants of hotel or motel rooms, including facilities commonly known as bed and breakfast and tourist facilities.

Tax rate and exemptions

The tax rate may not exceed 3% of the per diem room rental rate.
The tax does not apply to permanent residents (defined as a person occupying a room for at least 30 consecutive days).

Administration and collection

The city’s chief fiscal officer may collect and administer the tax using methods similar to other city taxes.
Local laws may designate that the tax is paid by the occupant to the hotel/motel owner or rent payer, who then remits the tax to the municipality; hotel/motel owners may be named as the collection agents.
The chief fiscal officer must be joined as a party in any collection actions.

Filing and payment frequency

Local laws may require monthly returns and payments, or other specified periods.

Exclusions from the tax base (preexisting exemptions)

The bill maintains exemptions consistent with existing tax law, such as immunity for state and federal entities and certain charitable or religious organizations, subject to specific limitations.

Legal and procedural framework

Final tax determinations can be reviewed under Article 78 of the Civil Practice Law and Rules with procedures for deposit or undertaking to cover costs pending review.
Provisions for refunds of erroneously collected taxes, with similar Article 78 review rights and undertakings.
General statute of limitations: no assessment of additional tax after three years from filing, except for cases with no return filed.

Revenue use and administration

All hotel/motel tax revenues go to Batavia’s general fund.
The city may retain up to 4% of total revenue to defray administrative costs.
The remaining funds are earmarked for community and economic development, planning, and tourism.

Term and expiration

Local enactments may impose the tax for up to three years at a time, with potential for renewals via new local laws.

Effectiveness and expiration

The act takes effect immediately upon passage and is set to expire September 1, 2027, unless extended or renewed.

Who is affected

Occupants of hotels, motels, bed-and-breakfasts, and similar lodging within Batavia.

Hotel/motel operators acting as collection agents under the local law.

The City of Batavia, which would gain a new revenue source dedicated to development, planning, and tourism.

Timeline and status

Introduced February 9, 2026; advanced through committee and floor actions with an expiration date tied to September 1, 2027.

Latest action indicates advanced to third reading as of May 14, 2026.