Cheektowaga board tables proposed hotel occupancy tax after public input on enforcement

The Town of Cheektowaga opened a public hearing on Introductory Local Law No. 6 of 2025, a proposal to authorize an occupancy tax on hotels at a rate not to exceed 3% of the per-diem rental rate, then later tabled action to allow additional revisions.

The hearing, announced by the clerk, described the definition of "hotel" in the proposed law to include apartments, hotels, motels and boarding houses and said no written comments had been received in advance. Gary Bork, a resident and industry veteran who submitted a written memo to the board, urged adoption with stronger enforcement measures and asked the town to include a remarketer-registration requirement for third-party booking platforms. "You need to put a remarketing provision in there that the remarketers have to register and pay the tax as well," Bork said during the hearing.

Council member Diane Benczkowski said she had reviewed Bork's recommendations and favored delaying a final vote so the town can incorporate suggested language. "I think we really need to look at the law a little more. I'd like to hold off on voting on it tonight and possibly make some of those changes that he recommended," Benczkowski said.

Supervisor Nowak and other board members discussed timing for implementation and administrative set-up if the law is passed before year-end; the board ultimately moved to table Resolution 20 25-7-46 (the local-law adoption) so staff and counsel can revise enforcement and registration provisions before further consideration.

No formal adoption or fee-collection start date was set. The board's motion to table leaves the proposal pending while staff incorporates suggested enforcement language and examines collection mechanisms for online travel agencies and remarketers.