New YorkS 91572025-2026 Regular SessionSenateWALLET

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

Sponsored By: George Borrello (Republican)

Signed by Governor

INVESTIGATIONS AND GOVERNMENT OPERATIONSWAYS AND MEANS

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Bill Overview

Analyzed Economic Effects

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

Up to 3% tax on Batavia hotel stays

Staying in a Batavia hotel or motel is taxed up to 3% of the nightly room rate. Stays of 30 straight nights in the same room are not taxed. The rule covers hotels, motels, bed-and-breakfasts, and tourist lodgings. New York State, its public corporations and political subdivisions, the United States (when immune), and qualifying nonprofits run only for religious, charitable, or educational purposes are exempt.

Batavia hotels must collect and remit tax

Hotel and motel owners in Batavia must collect the lodging tax from guests and send it to the city. Owners can treat the tax like part of the rent and try to collect it from the guest; the city’s chief fiscal officer must be joined in any court action. The city can set how often returns and payments are due, monthly or on another schedule. To challenge a final tax bill or a denied refund, start an Article 78 case in Supreme Court within 30 days and post a required deposit or undertaking. The city generally cannot assess more tax after three years from when a return was filed, unless the return was fraudulent or no return was filed.

Hotel tax timing and city spending

All hotel tax money goes into Batavia’s treasury and general fund. The city can keep up to 4% to run the tax, and must use the rest for community and economic development, planning, and tourism. Any local law that imposes the tax can last no more than three years. The state’s permission for this tax ends December 31, 2029, unless the state renews it.

Sponsors & Cosponsors

Sponsor

  • George Borrello

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 150 • No: 56

House vote • 6/2/2026

Assembly floor vote

Yes: 96 • No: 43

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

  1. SIGNED CHAP.256

    8/21/2026Senate
  2. DELIVERED TO GOVERNOR

    8/14/2026Senate
  3. RETURNED TO SENATE

    6/2/2026House
  4. PASSED ASSEMBLY

    6/2/2026House
  5. HOME RULE REQUEST

    6/2/2026House
  6. ORDERED TO THIRD READING RULES CAL.358

    6/2/2026House
  7. SUBSTITUTED FOR A10228A

    6/2/2026House
  8. REFERRED TO WAYS AND MEANS

    5/28/2026House
  9. DELIVERED TO ASSEMBLY

    5/28/2026Senate
  10. PASSED SENATE

    5/28/2026Senate
  11. ADVANCED TO THIRD READING

    5/14/2026Senate
  12. 2ND REPORT CAL.

    5/13/2026Senate
  13. 1ST REPORT CAL.1070

    5/12/2026Senate
  14. PRINT NUMBER 9157A

    4/20/2026Senate
  15. AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    4/20/2026Senate
  16. REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    2/9/2026Senate

Bill Text

  • Amendment A

    4/20/2026

  • Original

    2/9/2026

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