NY State Senate Bill 2023-S6626

Senate Bill S6626

Signed By Governor

2023-2024 Legislative Session

Modifies the allocation of revenue from the hotel and motel taxes in Chautauqua county and extends the authorization for such taxes; repealer

download bill text pdf

Current Bill Status - Signed by Governor

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Aug 23, 2023	signed chap.335
Aug 11, 2023	delivered to governor
Jun 21, 2023	returned to senate passed assembly home rule request ordered to third reading rules cal.885 substituted for a6581a
May 24, 2023	referred to ways and means delivered to assembly passed senate
May 17, 2023	advanced to third reading
May 16, 2023	2nd report cal.
May 15, 2023	1st report cal.967
May 02, 2023	referred to investigations and government operations

Votes

- May 24, 2023 - Floor Vote
  S6626
  
  53
  
  Aye
  
  8
  
  Nay
  
  0
  
  Absent
  
  2
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: May 24, 2023
      
      aye (53)
      
      Addabbo Jr.
      
      Ashby
      
      Bailey
      
      Borrello
      
      Breslin
      
      Brisport
      
      Brouk
      
      Chu
      
      Cleare
      
      Comrie
      
      Felder
      
      Fernandez
      
      Gallivan
      
      Gianaris
      
      Gonzalez
      
      Gounardes
      
      Griffo
      
      Helming
      
      Hoylman-Sigal
      
      Jackson
      
      Kavanagh
      
      Kennedy
      
      Krueger
      
      Liu
      
      Martins
      
      Mattera
      
      May
      
      Mayer
      
      Murray
      
      Myrie
      
      O'Mara
      
      Oberacker
      
      Ortt
      
      Palumbo
      
      Parker
      
      Persaud
      
      Ramos
      
      Rhoads
      
      Rivera
      
      Rolison
      
      Ryan
      
      Salazar
      
      Sanders Jr.
      
      Sepúlveda
      
      Serrano
      
      Stavisky
      
      Stec
      
      Stewart-Cousins
      
      Tedisco
      
      Thomas
      
      Walczyk
      
      Weber
      
      Weik
      
      nay (8)
      
      Canzoneri-Fitzpatrick
      
      Hinchey
      
      Lanza
      
      Mannion
      
      Martinez
      
      Scarcella-Spanton
      
      Skoufis
      
      Webb
      
      excused (2)
      
      Cooney
      
      Harckham
  May 15, 2023 - Investigations And Government Operations Committee Vote
  S6626
  
  3
  
  Aye
  
  0
  
  Nay
  
  4
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Investigations And Government Operations Committee Vote: May 15, 2023
      
      aye (3)
      
      Fernandez
      
      Gounardes
      
      Hoylman-Sigal
      
      aye wr (4)
      
      O'Mara
      
      Palumbo
      
      Sepúlveda
      
      Skoufis

2023-S6626 (ACTIVE) - Details

See Assembly Version of this Bill:: A6581
Law Section:: Tax Law
Laws Affected:: Rpld §1202-j sub 9, amd §1202-j, Tax L; amd §2, Chap 405 of 2007

2023-S6626 (ACTIVE) - Summary

Modifies the allocation of revenue from the hotel and motel taxes in Chautauqua county; extends the authorization for such taxes.

2023-S6626 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S6626

SPONSOR: BORRELLO
 
TITLE OF BILL:

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

 
PURPOSE OR GENERAL IDEA OF BILL:

This bill continues the 5% hotel/motel tax in Chautauqua County for
another three years; confirms that the bed tax funds are intended to
promote the tourism industry and related economic development; and spec-
ifies that at least one-half of the funds must be used specifically for
tourism marketing and promotion and for the control, treatment, and/or
removal of invasive and nuisancemacrophytes, reduction ò of harmful
algae blooms, and shoreline cleanup for the lakes of. Chautauqua County.

 
SUMMARY OF PROVISIONS:

Section 1 repeals Tax Law section 1202-j (9), which specifies the
current allocation of bed tax funds.

Section 2 rewrites Tax, Law section 1202-j(9) as follows:(a) to provide
that three-fifths of the bed tax funds be deposited into a special tour-
ism and convention fund, and one-half thereof must be allocated to the
official tourism promotion agency for the county for marketing, adver-
tising, and promoting the county, (b)to provide that the remaining funds
be deposited into a special lake management and enhancement fund, with
at least one-half thereof used for the control, treatment, and/or
removal of invasive and nuisance macrophytes, reduction of harmful algae
blooms, and shoreline cleanup for the lakes of Chautauqua County, (c) to
authorize the county to continue to retain up to 10% of the bed tax
revenues to defer expenses incurred by the county in administering such
bed tax and such programs, and - (d) authorize the county, as a condi-
tion of receiving funding, require recipients of such funding to meet
specified performance requirements.

Section 3 makes the same changes as specified in section 2.

Section 4 extends the effective date of the bed tax from November 30,
2023, to November 30, 2025.

Section 5 provides that sections 1 and 2 shall take effect on December
1, 2023, and continue thereafter until November 30, 2025, at which time
section 3 shall take effect.

 
JUSTIFICATION:

The bed tax in Chautauqua County has always been designated as a funding
mechanism to promote tourism, special events, and related economic
development initiatives. In 1989, Chautauqua County was authorized to
impose a-3% bed tax, with all the funds deposited into a special tourism
and convention fund. In 2007, Chautauqua County was authorized to
increase the bed tax to 5%, with three-fifths being deposited in the
tourism and convention fund and the remaining revenues into a lake
management and enhancement fund. The additional funding recognized the
importance of Chautauqua Lake and the other lakes in Chautauqua County
as economic drivers for the tourism industry.

The current bed tax authorization expires on November 30, 2023. This
bill extends the authorization for the current 5% bed tax through Novem-
ber 20, 2025.

This bill also amends the current language to confirm that all the bed
tax funds (after deducting a maximum of 10% for the administration of
such tax and such programs) must be used to benefit tourism, recreation,
and related economic development. The tourism and hospitality industry
collect the bed tax, and all the resulting funds are intended to benefit
the tourism and hospitality industry. This bill amends the current
language to require that at least one-half of the funds in the special
tourism and convention fund be allocated to the official tourism
promotion agency for the county for marketing, advertising and promoting
the county. The remaining funds in the tourism and convention fund can
be used for trade shows, special events, parka, recreational facilities,
tourism attractions, and similar activities.

This bill amends the current language to require that at least one-half
of the funds in the special lake management and enhancement fund must be
used for the control, treatment, and/or removal of invasive and nuisance
macrophytes, reduction of harmful algae blooms, and/or shoreline clean-
up. The remaining funds can be used to enhance the lakes for fishing,
boating, and other recreational activities; reduction of 'watershed
erosion, sedimentation, and nutrient loading; and similar activities.
This language is intended to ensure that at least one-half of the lake
management_ and enhancement funds are used directly for in-lake manage-
ment activities, such as those performed by the Chautauqua Lake Associ-
ation, Chautauqua Lake Partners, Cassadaga Lakes Association, Findley
Lake Watershed Foundation, Bear Lake Association, and for Mobitrac and
shoreline cleanup; these funds are not intended to be used for third-
party staff expenses for project evaluation, supervision or related
management or administrative expenses, such as the county watershed
coordinator or the Chautauqua Lake & Watershed Management Alliance.

Finally, this bill authorizes the county, as a condition of receiving
funding, to require recipients of such funding to meet specified
performance 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 timely reporting of time and material
costs, GPS tracking 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.

 
EFFECTIVE DATE:
The amendments would take effect on December 1, 2023. The bed tax
authorization would be extended from November 30,.2023, through November
30, 2025.

2023-S6626 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6626
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                                May 2, 2023
                                ___________
 
 Introduced  by Sen. BORRELLO -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 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.
                                                            LBD10726-04-3

 S. 6626                             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
 S. 6626                             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.

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