Authorizes an occupancy tax in the town of Cheektowaga

Cheektowaga can add hotel guest tax

The law lets Cheektowaga adopt a local tax on hotel, motel, and similar lodging rooms within the town. The tax applies only after the town adopts a local law and is added to other applicable taxes. It cannot exceed 3% of each room’s daily rental price, even when rented for longer periods. Each local law lasts no more than two years; the town can renew it by adopting another local law. The state authorization ends December 31, 2027. Permanent hotel or motel residents occupying a room for at least 30 consecutive days are exempt. Exemptions also cover New York State, its public corporations and local governments, qualifying nonprofits, and the United States where tax immunity applies. Room owners or those paid for room rentals can collect the tax from guests and must remit what they collect. They have the same collection rights as for rent; the town’s chief fiscal officer must join any tax-collection lawsuit. That officer can administer collection using methods consistent with other taxes they collect. Local laws set tax-return and payment schedules, which can be monthly or another period. Revenue goes to the town’s general fund for any lawful purpose.