NY S08269

Authorizes the town of Cheektowaga in Erie County to impose a hotel occupancy tax of up to 3% of the per diem rental rate on rooms in hotels, motels, apartment hotels, and boarding houses

Exempts from the tax: New York State and its political subdivisions, the federal government, religious/charitable/educational nonprofits, and permanent residents (those staying 30+ consecutive days)

Requires all tax revenues to be deposited in the town's general fund, where they may be used for any lawful purpose

Limits each local law imposing the tax to a maximum duration of two years, though the town may adopt new local laws upon expiration

The state authorization expires and is repealed on December 31, 2027