Ellicottville may tax overnight stays to support local tourism

Ellicottville may adopt local laws taxing overnight lodging at up to 5% of the room rate. The tax covers overnight lodging in the village, including bed-and-breakfast and tourist facilities. The village must adopt a local law to impose the tax. The tax does not apply to a person staying at least 30 consecutive days. The tax cannot be imposed on listed government bodies or qualifying religious, charitable, or educational organizations. The law takes effect immediately and expires on September 1, 2027.

The village must deposit tax revenue in its general fund and use the balance for community and economic development, planning, and tourism. These rules apply to revenue from a tax imposed under a village local law. The village may keep no more than 4% of the revenue to cover the cost of administering the tax. Each local law may impose the tax for no longer than three years; the village may adopt another local law after one expires. Each local law may impose the tax for up to three years from its effective date. The law authorizing the tax expires September 1, 2027.