New York legislation · 2025-2026 General Assembly
New York A10932: Authorizes an occupancy tax in the town of Amherst
Status: Signed into law, August 21, 2026
Authorizes an occupancy tax in the town of Amherst, county of Erie, not to exceed 2.5%.
What the bill says
An act to amend the tax law, in relation to authorizing an occupancy tax in the town of Amherst; and providing for the repeal of such provisions upon expiration thereof.
From the amended text, May 5, 2026:
AN ACT to amend the tax law, in relation to authorizing an occupancy tax in the town of Amherst; 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-ll to read as follows: § 1202-LL. OCCUPANCY TAX IN THE TOWN OF AMHERST. (1) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE TOWN OF AMHERST, 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 ANY ROOM FOR HIRE IN ANY HOTEL. FOR THE PURPOSES OF THIS SECTION, THE TERM "HOTEL" SHALL MEAN A BUILDING OR PORTION OF IT WHICH IS REGULARLY USED AND KEPT OPEN AS SUCH FOR THE LODGING OF GUESTS. THE TERM "HOTEL" INCLUDES AN APARTMENT HOTEL, A MOTEL OR A BOARDING HOUSE, WHETHER OR NOT MEALS ARE SERVED. THE RATE OF SUCH TAX SHALL NOT EXCEED TWO AND ONE-HALF PERCENT OF THE PER DIEM RENTAL RATE FOR EACH ROOM WHETHER SUCH ROOM …
Sponsors
- Karen McMahon (D, 146) · primary sponsor
Latest actions
- : SIGNED CHAP.241
- : DELIVERED TO GOVERNOR
- : RETURNED TO ASSEMBLY
- : PASSED SENATE
- : 3RD READING CAL.1083
- : SUBSTITUTED FOR S9850A
- : REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
- : DELIVERED TO SENATE
- : PASSED ASSEMBLY
- : HOME RULE REQUEST
Votes
- Senate Floor Vote (May 28, 2026): 47 yea, 13 nay, passed
- FLOOR Vote (May 28, 2026): 47 yea, 13 nay, passed
- Assembly Rules Committee: Favorable (May 20, 2026): 26 yea, 1 nay, passed
- Assembly Ways And Means Committee: Favorable refer to committee Rules (May 19, 2026): 24 yea, 6 nay, passed
Subjects: Tax Law
Common questions
- What is A10932?
- A10932 is a bill in the New York Legislature (2025-2026 General Assembly): Authorizes an occupancy tax in the town of Amherst.
- What does A10932 do?
- In its own words: An act to amend the tax law, in relation to authorizing an occupancy tax in the town of Amherst; and providing for the repeal of such provisions upon expiration thereof.
- What is the status of A10932?
- Signed into law as of August 21, 2026. Latest action: SIGNED CHAP.241 (August 21, 2026).
- Who sponsored A10932?
- Karen McMahon (D, 146).
- Where is the official record for A10932?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/A10932
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.