Bill Text: NY A06581 | 2023-2024 | General Assembly | Amended
Bill Title: Modifies the allocation of revenue from the hotel and motel taxes in Chautauqua county; extends the authorization for such taxes.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2023-06-21 - substituted by s6626 [A06581 Detail]
Download: New_York-2023-A06581-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 6581--A 2023-2024 Regular Sessions IN ASSEMBLY April 19, 2023 ___________ Introduced by M. of A. GOODELL -- read once and referred to the Commit- tee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to allocation of revenue from the hotel and motel taxes in Chautauqua county; to amend chapter 405 of the laws of 2007, amending the tax law relating to increasing hotel/motel taxes in Chautauqua county, in relation to extending the expiration of such provisions; to repeal certain provisions of the tax law relating thereto; and providing for the repeal of certain provisions upon expiration thereof The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 9 of section 1202-j of the tax law, such 2 section as added by chapter 366 of the laws of 1989, is REPEALED. 3 § 2. Section 1202-j of the tax law, as added by chapter 366 of the 4 laws of 1989, is amended by adding a new subdivision 9 to read as 5 follows: 6 (9) All revenues resulting from the imposition of the tax under the 7 local laws shall be paid into the treasury of the county of Chautauqua 8 to benefit tourism, recreation, and related economic development. The 9 revenue derived from such tax, after deducting the amount provided for 10 administering such tax and such programs as so authorized by local law, 11 shall be allocated as follows: 12 a. Three-fifths of such revenues shall be credited to and deposited in 13 a special tourism and convention fund, thereafter to be allocated by the 14 county government of Chautauqua county through the county budget process 15 solely for the purposes of enhancing and promoting tourism, conventions, 16 trade shows, special events and other directly related and supporting 17 activities including, but not limited to, programs to improve the 18 aesthetic qualities of the county; to improve infrastructure related to 19 tourism, conventions and trade shows; to develop, operate and maintain EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD10726-03-3A. 6581--A 2 1 parks, recreational facilities and tourist attractions; and such other 2 programs as authorized by local law; provided, however, that at least 3 one-half of such amount shall be allocated for the official tourism 4 promotion agency of the county for marketing, advertising, and promoting 5 the county. 6 b. Any amount of revenues derived from such tax over three-fifths of 7 such revenues shall be credited to and deposited into a special lake 8 management and enhancement fund, thereafter to be allocated by the coun- 9 ty government of Chautauqua county through the county budget process 10 solely for the purposes of maintaining and enhancing the usability and 11 attractiveness of the lakes of Chautauqua county for residents and visi- 12 tors, including, but not limited to, environmentally responsible 13 control, treatment, and/or removal of invasive or nuisance submerged 14 aquatic vegetation; reduction of harmful algae blooms; shoreline mainte- 15 nance and cleanup; the enhancement of lakes for fishing, boating and 16 other recreational activities; reduction of watershed erosion, sedimen- 17 tation and nutrient loading; and such other programs as authorized by 18 local law consistent with such purposes; provided, however, that at 19 least one-half of such amount shall be allocated for activities that 20 control, treat, and/or remove invasive or nuisance submerged aquatic 21 vegetation, reduce harmful algae blooms, or provide shoreline cleanup. 22 c. Such local laws shall provide that the county shall be authorized 23 to retain up to a maximum of ten percent of such revenue to defer the 24 necessary expenses of the county in administering such tax and such 25 programs. 26 d. The county may, in its discretion, as a condition of receiving 27 funding, require recipients of such funding to meet specified perform- 28 ance requirements; meet maintenance-of-effort requirements; provide 29 matching contributions; comply with reasonable limitations on fund 30 balances; comply with appropriate accounting, performance, and reporting 31 requirements, including reporting of time and material costs, GPS track- 32 ing data, equipment utilization information, and similar information; 33 cooperate and coordinate with the county and with other organizations 34 and entities receiving funding; and impose similar requirements and 35 restrictions on recipients of such funding. 36 § 3. Section 1202-j of the tax law, as added by chapter 366 of the 37 laws of 1989, is amended by adding a new subdivision 9 to read as 38 follows: 39 (9) All revenues resulting from the imposition of the tax under the 40 local laws shall be paid into the treasury of the county of Chautauqua 41 and shall be credited to and deposited in a special tourism and conven- 42 tion fund, thereafter to be allocated by the county legislature of Chau- 43 tauqua county through the county budget process for tourism and conven- 44 tion development in such county. The revenue derived from such tax, 45 after deducting the amount provided for administering such tax as so 46 authorized by local law, shall be allocated only for the purposes of 47 enhancing and promoting Chautauqua county, its cities, towns and 48 villages through the promotion of tourism, conventions, trade shows, 49 special events and other directly related and supporting activities 50 including, but not limited to, programs to improve the aesthetic quali- 51 ties of the county; to enhance the environment; to improve infrastruc- 52 ture related to tourism, conventions and trade shows; to develop, oper- 53 ate and maintain parks, recreational facilities and tourist attractions; 54 and such other programs as authorized by local law. Such local laws 55 shall provide that the county shall be authorized to retain up to aA. 6581--A 3 1 maximum of ten percent of such revenue to defer the necessary expenses 2 of the county in administering such tax. 3 § 4. Section 2 of chapter 405 of the laws of 2007, amending the tax 4 law relating to increasing hotel/motel taxes in Chautauqua county, as 5 amended by section 1 of item B of subpart D of part XXX of chapter 58 of 6 the laws of 2020, is amended to read as follows: 7 § 2. This act shall take effect December 1, 2007 and shall expire and 8 be deemed repealed November 30, [2023] 2025. 9 § 5. This act shall take effect immediately; provided however, that 10 the provisions of sections one and two of this act shall take effect 11 December 1, 2023; provided further, however, that the provisions of 12 section two of this act shall expire and be deemed repealed November 30, 13 2025, when upon such date the provisions of section three of this act 14 shall take effect.
