Authorizes an occupancy tax in the town of Amherst

Summary

The bill authorizes the town of Amherst in Erie County to impose an occupancy tax of up to 2.5% on the daily rate of any room rented in hotels, motels, apartment hotels, boarding houses, or similar accommodations. The tax is collected by the town’s chief fiscal officer, and 75% of the proceeds go to the town’s general fund while 25% must be used for capital projects related to youth sports, health, and community recreation. The measure excludes the state, federal government, certain nonprofits, and permanent residents staying 30 days or more.

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