New York legislation · 2025-2026 General Assembly
New York A10982: Authorizes the town of Lancaster to impose an occupancy tax
Status: In committee, June 3, 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 Chludzinski (R, 143) · primary sponsor
Latest actions
- : SUBSTITUTED BY S9376A
- : ORDERED TO THIRD READING RULES CAL.423
- : RULES REPORT CAL.423
- : REPORTED
- : REPORTED REFERRED TO RULES
- : PRINT NUMBER 10982A
- : AMEND AND RECOMMIT TO WAYS AND MEANS
- : REFERRED TO WAYS AND MEANS
Votes
- Assembly Ways And Means Committee: Favorable refer to committee Rules (June 3, 2026): 25 yea, 7 nay, passed
- Assembly Rules Committee: Favorable (June 3, 2026): 28 yea, 1 nay, passed
Subjects: Tax Law
Common questions
- What is A10982?
- A10982 is a bill in the New York Legislature (2025-2026 General Assembly): Authorizes the town of Lancaster to impose an occupancy tax.
- What does A10982 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 A10982?
- In committee as of June 3, 2026. Latest action: SUBSTITUTED BY S9376A (June 3, 2026).
- Who sponsored A10982?
- Patrick Chludzinski (R, 143).
- Where is the official record for A10982?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/A10982
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.