All Roll Calls
Yes: 54 • No: 13
New YorkS 90272025-2026 Regular SessionSenateWALLET
Authorizes the village of Ellicottville to impose a hotel and motel tax
Sponsored By: Sponsor information unavailable
Signed by Governor
INVESTIGATIONS AND GOVERNMENT OPERATIONSWAYS AND MEANS
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 2 benefits, 1 costs, 2 mixed.
Governments and nonprofits exempt from lodging tax
The lodging tax does not apply to the State of New York, its subdivisions, or the United States where immune. It also does not apply to qualifying religious, charitable, or educational nonprofits that are not run for profit.
Lodging tax funds local development
All lodging tax money goes to the village’s general fund. The village can keep up to 4% to run and enforce the tax. The rest must support community and economic development, planning, and tourism.
Up to 5% lodging tax in Ellicottville
The village of Ellicottville now can tax hotel and motel stays. The rate is set by local law, up to 5% of the nightly room price. It covers hotels, motels, B&Bs, and tourist lodgings. You do not pay this tax if you stay 30 or more straight days in the same room.
Hotel owners: collect and report lodging tax
Hotel, motel, and B&B owners must collect the lodging tax from guests and send it to the village. The village fiscal officer administers the tax. Local law sets how often you must file and pay (monthly or other periods). The village generally has three years after you file to assess extra tax, unless you filed no return or committed fraud. You can ask a court to review a final bill or a denied refund within 30 days, with a deposit or a court‑approved surety.
Lodging tax authority is temporary
This law takes effect now. The state authorization to impose the lodging tax ends on September 1, 2027, unless extended. Each local law that imposes the tax can last no more than three years. The village may pass a new local law after one expires.
Sponsors & Cosponsors
Sponsors
There is no primary sponsor on record.
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 5/28/2026
FLOOR Vote
Yes: 47 • No: 13
committee vote • 5/12/2026
Investigations And Government Operations Committee Vote
Yes: 7 • No: 0
Actions Timeline
SIGNED CHAP.255
8/21/2026SenateDELIVERED TO GOVERNOR
8/14/2026SenateRETURNED TO SENATE
6/5/2026HousePASSED ASSEMBLY
6/5/2026HouseHOME RULE REQUEST
6/5/2026HouseORDERED TO THIRD READING RULES CAL.577
6/5/2026HouseSUBSTITUTED FOR A10092
6/5/2026HouseREFERRED TO WAYS AND MEANS
5/28/2026HouseDELIVERED TO ASSEMBLY
5/28/2026SenatePASSED SENATE
5/28/2026SenateADVANCED TO THIRD READING
5/14/2026Senate2ND REPORT CAL.
5/13/2026Senate1ST REPORT CAL.1068
5/12/2026SenateREFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
1/23/2026Senate
Bill Text
Original
1/23/2026
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