Cheektowaga, NY Hotels & Lodging: Transient Occupancy Tax (2026)

L. No. L. No. 6-2026, defines "hotel" under § 220-47 to include an apartment hotel, motel, or boarding house, whether or not meals are served, and defines "operator" broadly to reach an owner, lessee, sublessee, mortgagee in possession or licensee running the property. Section 220-48A caps the tax at 3% of the per diem rental rate per room, however the room is billed. Section 220-48B makes the owner or the person entitled to the rent responsible for collecting the tax from the occupant and remitting it to the Town.

Exemptions under § 220-48C cover New York State and its subdivisions, the federal government, qualifying religious/charitable/educational nonprofits, and any "permanent resident," defined as a natural person occupying a room for at least 30 consecutive days. Section 220-49 sets the mechanics: every hotel must file a certificate of registration within 30 days of the law's adoption, new hotels must file one before getting a certificate of occupancy, operators submit monthly returns by the fifth of each month and pay by the tenth, and the Town generally cannot assess additional tax more than three years after a return is filed unless the return was fraudulent. Appeals of a tax determination run through a CPLR Article 78 proceeding within 30 days under § 220-51.