S T A T E O F N E W Y O R K
________________________________________________________________________
6581--A
2023-2024 Regular Sessions
I N A S S E M B L Y
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:
Section 1. Subdivision 9 of section 1202-j of the tax law, such
section as added by chapter 366 of the laws of 1989, is REPEALED.
§ 2. Section 1202-j of the tax law, as added by chapter 366 of the
laws of 1989, is amended by adding a new subdivision 9 to read as
follows:
(9) ALL REVENUES RESULTING FROM THE IMPOSITION OF THE TAX UNDER THE
LOCAL LAWS SHALL BE PAID INTO THE TREASURY OF THE COUNTY OF CHAUTAUQUA
TO BENEFIT TOURISM, RECREATION, AND RELATED ECONOMIC DEVELOPMENT. THE
REVENUE DERIVED FROM SUCH TAX, AFTER DEDUCTING THE AMOUNT PROVIDED FOR
ADMINISTERING SUCH TAX AND SUCH PROGRAMS AS SO AUTHORIZED BY LOCAL LAW,
SHALL BE ALLOCATED AS FOLLOWS:
A. THREE-FIFTHS OF SUCH REVENUES SHALL BE CREDITED TO AND DEPOSITED IN
A SPECIAL TOURISM AND CONVENTION FUND, THEREAFTER TO BE ALLOCATED BY THE
COUNTY GOVERNMENT OF CHAUTAUQUA COUNTY THROUGH THE COUNTY BUDGET PROCESS
SOLELY FOR THE PURPOSES OF ENHANCING AND PROMOTING TOURISM, CONVENTIONS,
TRADE SHOWS, SPECIAL EVENTS AND OTHER DIRECTLY RELATED AND SUPPORTING
ACTIVITIES INCLUDING, BUT NOT LIMITED TO, PROGRAMS TO IMPROVE THE
AESTHETIC QUALITIES OF THE COUNTY; TO IMPROVE INFRASTRUCTURE RELATED TO
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.
LBD10726-03-3
A. 6581--A 2
PARKS, RECREATIONAL FACILITIES AND TOURIST ATTRACTIONS; AND SUCH OTHER
PROGRAMS AS AUTHORIZED BY LOCAL LAW; PROVIDED, HOWEVER, THAT AT LEAST
ONE-HALF OF SUCH AMOUNT SHALL BE ALLOCATED FOR THE OFFICIAL TOURISM
PROMOTION AGENCY OF THE COUNTY FOR MARKETING, ADVERTISING, AND PROMOTING
THE COUNTY.
B. ANY AMOUNT OF REVENUES DERIVED FROM SUCH TAX OVER THREE-FIFTHS OF
SUCH REVENUES SHALL BE CREDITED TO AND DEPOSITED INTO A SPECIAL LAKE
MANAGEMENT AND ENHANCEMENT FUND, THEREAFTER TO BE ALLOCATED BY THE COUN-
TY GOVERNMENT OF CHAUTAUQUA COUNTY THROUGH THE COUNTY BUDGET PROCESS
SOLELY FOR THE PURPOSES OF MAINTAINING AND ENHANCING THE USABILITY AND
ATTRACTIVENESS OF THE LAKES OF CHAUTAUQUA COUNTY FOR RESIDENTS AND VISI-
TORS, INCLUDING, BUT NOT LIMITED TO, ENVIRONMENTALLY RESPONSIBLE
CONTROL, TREATMENT, AND/OR REMOVAL OF INVASIVE OR NUISANCE SUBMERGED
AQUATIC VEGETATION; REDUCTION OF HARMFUL ALGAE BLOOMS; SHORELINE MAINTE-
NANCE AND CLEANUP; THE ENHANCEMENT OF LAKES FOR FISHING, BOATING AND
OTHER RECREATIONAL ACTIVITIES; REDUCTION OF WATERSHED EROSION, SEDIMEN-
TATION AND NUTRIENT LOADING; AND SUCH OTHER PROGRAMS AS AUTHORIZED BY
LOCAL LAW CONSISTENT WITH SUCH PURPOSES; PROVIDED, HOWEVER, THAT AT
LEAST ONE-HALF OF SUCH AMOUNT SHALL BE ALLOCATED FOR ACTIVITIES THAT
CONTROL, TREAT, AND/OR REMOVE INVASIVE OR NUISANCE SUBMERGED AQUATIC
VEGETATION, REDUCE HARMFUL ALGAE BLOOMS, OR PROVIDE SHORELINE CLEANUP.
C. SUCH LOCAL LAWS SHALL PROVIDE THAT THE COUNTY SHALL BE AUTHORIZED
TO RETAIN UP TO A MAXIMUM OF TEN PERCENT OF SUCH REVENUE TO DEFER THE
NECESSARY EXPENSES OF THE COUNTY IN ADMINISTERING SUCH TAX AND SUCH
PROGRAMS.
D. THE COUNTY MAY, IN ITS DISCRETION, AS A CONDITION OF RECEIVING
FUNDING, REQUIRE RECIPIENTS OF SUCH FUNDING TO MEET SPECIFIED PERFORM-
ANCE REQUIREMENTS; MEET MAINTENANCE-OF-EFFORT REQUIREMENTS; PROVIDE
MATCHING CONTRIBUTIONS; COMPLY WITH REASONABLE LIMITATIONS ON FUND
BALANCES; COMPLY WITH APPROPRIATE ACCOUNTING, PERFORMANCE, AND REPORTING
REQUIREMENTS, INCLUDING REPORTING OF TIME AND MATERIAL COSTS, GPS TRACK-
ING DATA, EQUIPMENT UTILIZATION INFORMATION, AND SIMILAR INFORMATION;
COOPERATE AND COORDINATE WITH THE COUNTY AND WITH OTHER ORGANIZATIONS
AND ENTITIES RECEIVING FUNDING; AND IMPOSE SIMILAR REQUIREMENTS AND
RESTRICTIONS ON RECIPIENTS OF SUCH FUNDING.
§ 3. Section 1202-j of the tax law, as added by chapter 366 of the
laws of 1989, is amended by adding a new subdivision 9 to read as
follows:
(9) ALL REVENUES RESULTING FROM THE IMPOSITION OF THE TAX UNDER THE
LOCAL LAWS SHALL BE PAID INTO THE TREASURY OF THE COUNTY OF CHAUTAUQUA
AND SHALL BE CREDITED TO AND DEPOSITED IN A SPECIAL TOURISM AND CONVEN-
TION FUND, THEREAFTER TO BE ALLOCATED BY THE COUNTY LEGISLATURE OF CHAU-
TAUQUA COUNTY THROUGH THE COUNTY BUDGET PROCESS FOR TOURISM AND CONVEN-
TION DEVELOPMENT IN SUCH COUNTY. THE REVENUE DERIVED FROM SUCH TAX,
AFTER DEDUCTING THE AMOUNT PROVIDED FOR ADMINISTERING SUCH TAX AS SO
AUTHORIZED BY LOCAL LAW, SHALL BE ALLOCATED ONLY FOR THE PURPOSES OF
ENHANCING AND PROMOTING CHAUTAUQUA COUNTY, ITS CITIES, TOWNS AND
VILLAGES THROUGH THE PROMOTION OF TOURISM, CONVENTIONS, TRADE SHOWS,
SPECIAL EVENTS AND OTHER DIRECTLY RELATED AND SUPPORTING ACTIVITIES
INCLUDING, BUT NOT LIMITED TO, PROGRAMS TO IMPROVE THE AESTHETIC QUALI-
TIES OF THE COUNTY; TO ENHANCE THE ENVIRONMENT; TO IMPROVE INFRASTRUC-
TURE RELATED TO TOURISM, CONVENTIONS AND TRADE SHOWS; TO DEVELOP, OPER-
ATE AND MAINTAIN PARKS, RECREATIONAL FACILITIES AND TOURIST ATTRACTIONS;
AND SUCH OTHER PROGRAMS AS AUTHORIZED BY LOCAL LAW. SUCH LOCAL LAWS
SHALL PROVIDE THAT THE COUNTY SHALL BE AUTHORIZED TO RETAIN UP TO A
A. 6581--A 3
MAXIMUM OF TEN PERCENT OF SUCH REVENUE TO DEFER THE NECESSARY EXPENSES
OF THE COUNTY IN ADMINISTERING SUCH TAX.
§ 4. Section 2 of chapter 405 of the laws of 2007, amending the tax
law relating to increasing hotel/motel taxes in Chautauqua county, as
amended by section 1 of item B of subpart D of part XXX of chapter 58 of
the laws of 2020, is amended to read as follows:
§ 2. This act shall take effect December 1, 2007 and shall expire and
be deemed repealed November 30, [2023] 2025.
§ 5. This act shall take effect immediately; provided however, that
the provisions of sections one and two of this act shall take effect
December 1, 2023; provided further, however, that the provisions of
section two of this act shall expire and be deemed repealed November 30,
2025, when upon such date the provisions of section three of this act
shall take effect.