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New YorkS 82692025-2026 Regular SessionSenateWALLET

Authorizes an occupancy tax in the town of Cheektowaga

Sponsored By: April Baskin (Democratic)

Became Law

INVESTIGATIONS AND GOVERNMENT OPERATIONSWAYS AND MEANS

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 0 benefits, 1 costs, 2 mixed.

Cheektowaga hotel stays taxed up to 3%

Cheektowaga can charge an occupancy tax up to 3% of the room rate. It applies to hotels, motels, apartment hotels, boarding houses, and similar lodgings, whether rented daily or longer. A person who stays 30 straight days or more is a permanent resident and is exempt. The State and its local agencies, the U.S. (where immune), and qualifying charities are also exempt.

Lodging businesses must collect and file

Hotels, motels, and similar lodgings must collect the occupancy tax from guests and pay it to the town. The town’s chief fiscal officer runs the tax and can set filing schedules, including monthly returns. Owners can treat unpaid tax like unpaid rent, but must join the town’s chief fiscal officer in any collection suit. The town generally cannot assess extra tax more than 3 years after you file a return, except for willful fraud or if no return was filed. You can challenge a final tax decision in state court within 30 days, but you must deposit the tax or file a surety undertaking.

Tax funds town budget through 2027

All occupancy tax money goes into Cheektowaga’s general fund and can be used for any lawful town purpose. Each local occupancy tax law can last no more than two years, though the town may pass a new one after it ends. The state authorization takes effect now and expires December 31, 2027.

Sponsors & Cosponsors

Sponsor

  • April Baskin

    Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 61 • No: 18

committee vote • 6/12/2025

Rules Committee Vote

Yes: 15 • No: 5

Senate vote • 6/12/2025

FLOOR Vote

Yes: 46 • No: 13

Actions Timeline

  1. SIGNED CHAP.477

    10/16/2025Senate

  2. DELIVERED TO GOVERNOR

    10/9/2025Senate

  3. RETURNED TO SENATE

    6/17/2025House

  4. PASSED ASSEMBLY

    6/17/2025House

  5. HOME RULE REQUEST

    6/17/2025House

  6. ORDERED TO THIRD READING RULES CAL.919

    6/17/2025House

  7. SUBSTITUTED FOR A8776A

    6/17/2025House

  8. REFERRED TO WAYS AND MEANS

    6/12/2025House

  9. DELIVERED TO ASSEMBLY

    6/12/2025Senate

  10. PASSED SENATE

    6/12/2025Senate

  11. ORDERED TO THIRD READING CAL.1922

    6/12/2025Senate

  12. COMMITTEE DISCHARGED AND COMMITTED TO RULES

    6/12/2025Senate

  13. PRINT NUMBER 8269A

    6/4/2025Senate

  14. AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    6/4/2025Senate

  15. REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    5/28/2025Senate

Bill Text

  • Amendment A

    6/4/2025

    PDF

  • Original

    5/28/2025

    PDF

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