New York legislation · 2025-2026 General Assembly
New York S9376: Authorizes the town of Lancaster to impose an occupancy tax
Status: Signed into law, August 21, 2026
Authorizes the town of Lancaster, county of Erie, to impose an occupancy tax not to exceed three percent.
What the bill says
An act to amend the tax law, in relation to authorizing an occupancy tax in the town of Lancaster; and providing for the repeal of such provisions upon expiration thereof.
From the amended text, April 20, 2026:
AN ACT to amend the tax law, in relation to authorizing an occupancy tax in the town of Lancaster; 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-rr to read as follows: § 1202-RR. OCCUPANCY TAX IN THE TOWN OF LANCASTER. (1) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE TOWN OF LANCASTER, IN THE COUNTY OF ERIE, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH TOWN 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 TOWN. FOR THE PURPOSES OF THIS SECTION, THE TERM "HOTEL" OR "MOTEL" SHALL MEAN AND INCLUDE ANY FACILITY CONSISTING OF RENTABLE UNITS AND PROVIDES LODGING ON AN OVERNIGHT BASIS AND SHALL INCLUDE THOSE FACILITIES DESIGNATED AND COMMONLY KNOWN AS "BED AND BREAKFAST" AND "TOURIST" FACILITIES. THE RATES OF SUCH TAX SHALL NOT EXCEED THREE PERCENT OF THE PER DIEM RENTAL RATE FOR EACH ROOM, PROVIDED, HOWEVER, THAT SUCH TAX SHALL NOT BE APPLICABLE TO A …
Sponsors
- Patrick Gallivan (R, 60) · primary sponsor
Latest actions
- : SIGNED CHAP.259
- : DELIVERED TO GOVERNOR
- : RETURNED TO SENATE
- : PASSED ASSEMBLY
- : HOME RULE REQUEST
- : ORDERED TO THIRD READING RULES CAL.423
- : SUBSTITUTED FOR A10982A
- : REFERRED TO WAYS AND MEANS
- : DELIVERED TO ASSEMBLY
- : PASSED SENATE
Votes
- FLOOR Vote (May 28, 2026): 47 yea, 13 nay, passed
- Senate Investigations And Government Operations Committee: COMMITTEE Vote (May 12, 2026): 7 yea, 0 nay, passed
Subjects: Tax Law
Common questions
- What is S9376?
- S9376 is a bill in the New York Legislature (2025-2026 General Assembly): Authorizes the town of Lancaster to impose an occupancy tax.
- What does S9376 do?
- In its own words: An act to amend the tax law, in relation to authorizing an occupancy tax in the town of Lancaster; and providing for the repeal of such provisions upon expiration thereof.
- What is the status of S9376?
- Signed into law as of August 21, 2026. Latest action: SIGNED CHAP.259 (August 21, 2026).
- Who sponsored S9376?
- Patrick Gallivan (R, 60).
- Where is the official record for S9376?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/S9376
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.