New York legislation · 2025-2026 General Assembly
New York A10092: Authorizes the village of Ellicottville to impose a hotel and motel tax
Status: In committee, June 5, 2026
Authorizes the village of Ellicottville to impose a hotel and motel tax not exceeding five percent of the per diem rental rate for each room.
What the bill says
An act to amend the tax law, in relation to authorizing the village of Ellicottville to impose a hotel and motel tax; and providing for the repeal of such provisions upon expiration thereof.
From the introduced text, January 30, 2026:
AN ACT to amend the tax law, in relation to authorizing the village of Ellicottville to impose a hotel and motel tax; and providing for the repeal of such provisions upon expiration thereof THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. The tax law is amended by adding a new section 1202-uuu to read as follows: § 1202-UUU. HOTEL OR MOTEL TAXES IN THE VILLAGE OF ELLICOTTVILLE. (1) A. NOTWITHSTANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE VILLAGE OF ELLICOTTVILLE, CATTARAUGUS COUNTY, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH VILLAGE A TAX, IN ADDITION TO ANY OTHER TAX AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE SUCH AS THE LEGISLATURE HAS OR WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON PERSONS OCCUPYING HOTEL OR MOTEL ROOMS IN SUCH VILLAGE. FOR THE PURPOSES OF THIS SECTION, THE TERM "HOTEL" OR "MOTEL" SHALL MEAN AND INCLUDE ANY FACILITY PROVIDING LODGING ON AN OVERNIGHT BASIS AND SHALL INCLUDE THOSE FACILITIES DESIGNATED AND COMMONLY KNOWN AS "BED AND BREAKFAST" AND "TOURIST" FACILITIES. B. THE RATES OF SUCH TAX SHALL NOT EXCEED FIVE PERCENT OF THE PER DIEM RENTAL RATE FOR EACH ROOM, PROVIDED HOWEVER, THAT SUCH TAX SHALL NOT BE APPLICABLE TO A PERMANENT …
Sponsors
- Joseph Sempolinski (R, 148) · primary sponsor
Latest actions
- : SUBSTITUTED BY S9027
- : ORDERED TO THIRD READING RULES CAL.577
- : RULES REPORT CAL.577
- : REPORTED
- : REPORTED REFERRED TO RULES
- : REFERRED TO WAYS AND MEANS
Votes
- Assembly Rules Committee: Favorable (June 5, 2026): 28 yea, 1 nay, passed
- Assembly Ways And Means Committee: Favorable refer to committee Rules (June 4, 2026): 25 yea, 7 nay, passed
Subjects: Tax Law
Common questions
- What is A10092?
- A10092 is a bill in the New York Legislature (2025-2026 General Assembly): Authorizes the village of Ellicottville to impose a hotel and motel tax.
- What does A10092 do?
- In its own words: An act to amend the tax law, in relation to authorizing the village of Ellicottville to impose a hotel and motel tax; and providing for the repeal of such provisions upon expiration thereof.
- What is the status of A10092?
- In committee as of June 5, 2026. Latest action: SUBSTITUTED BY S9027 (June 5, 2026).
- Who sponsored A10092?
- Joseph Sempolinski (R, 148).
- Where is the official record for A10092?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/A10092
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.