Bill S5088-2013

Extends to November 30, 2015, the expiration of the 5% hotel and motel tax in the county of Chautauqua

Extends from November 30, 2013 to November 30, 2015, the expiration of the 5% hotel and motel tax in the county of Chautauqua; provides for the dispostion of 2/5 of the revenue derived from the imposition of such tax.

Details

Actions

  • Jun 21, 2013: SUBSTITUTED BY A7431
  • Jun 4, 2013: ADVANCED TO THIRD READING
  • Jun 3, 2013: 2ND REPORT CAL.
  • May 30, 2013: 1ST REPORT CAL.900
  • May 8, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Meetings

Calendars

Votes

VOTE: COMMITTEE VOTE: - Investigations and Government Operations - May 30, 2013
Ayes (7): Marcellino, Carlucci, Golden, Nozzolio, O'Mara, Hoylman, Squadron
Ayes W/R (1): Zeldin
Excused (1): Diaz

Memo

BILL NUMBER:S5088

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; and 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

PURPOSE: The purpose of this bill is to extend to November 30, 2015, the expiration of the 5% hotel and motel tax in the county of Chautauqua,

SUMMARY OF PROVISIONS:

Section 1 amends subdivision 9 of section 1202-j of the tax law to provide that any amount of revenues derived from such hotel and motel tax over three-fifths shall be credited to and deposited into a special lake management and enhancement fund, and thereafter allocated by the county government of Chautauqua County through the county budget process solely for the purposes of maintaining and enhancing the lakes and tributary streams of Chautauqua County.

Section 2 amends section 2 of chapter 405 of the laws of 2007, amending the tax law relating to increasing hotel/motel taxes in Chautauqua County, by extending the expiration date to November 30, 2015.

Section 3 provides that this act shall take effect immediately, provided that the amendments to subdivision 9 of section 1202-j of the tax law, made by section one of this act, shall not affect the expiration and repeal of such subdivision, and shall expire and be deemed repealed therewith.

JUSTIFICATION: This legislation has been requested by the Chautauqua County Legislature in resolution number 27-13 authority to extend the county's authorization for an occupancy tax of up to five percent. Chapter 405 of the Laws of 2007 authorized Chautauqua County to raise their occupancy tax from three to five percent. Chapter 130 of the Laws of 2009 subsequently authorized an extension until November 30, 2011. Chapter 142 of the Laws of 2011 authorized an additional extension until November 30, 2013.

This bill gives authority to extend the tax until November 30, 2015, but also amends subdivision 9 of section 1202-j of the tax law, by setting out guidelines by which the tax shall be allocated. Specifically, this bill would require any amount of revenues derived from such tax over three-fifths to be credited to and deposited into a special lake management and enhancement fund, and thereafter to be allocated by the county government of Chautauqua county through the county budget process solely for the purposes of maintaining and enhancing the lakes and tributary streams of Chautauqua County.

The lakes and streams in Chautauqua County attract thousands of tourists and visitors each year. This funding stream will help to preserve and further enhance the beautiful lakes and waterways in the county.

LEGISLATIVE HISTORY: This is a new bill.

FISCAL IMPLICATIONS: None to the State.

EFFECTIVE DATE: This act shall take effect immediately, provided that the amendments to subdivision 9 of section 1202-j of the tax law, made by section one of this act, shall not affect the expiration and repeal of such subdivision, and shall expire and be deemed repealed therewith.


Text

STATE OF NEW YORK ________________________________________________________________________ 5088 2013-2014 Regular Sessions IN SENATE May 8, 2013 ___________
Introduced by Sen. YOUNG -- 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; and 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 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, as amended by chapter 686 of the laws of 2007, is amended 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. The revenue derived from such tax, after deducting the amount provided for administering such tax as so authorized by local law, shall be allo- cated as follows: 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 [legislature] GOVERNMENT of Chautauqua county through the county budget process for tourism and convention development in such county 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 qualities of the county; to enhance the environment; to improve infrastructures related to tourism, conventions and trade shows; to develop, operate and maintain parks, recreational facilities and tourist attractions; and such other programs as authorized by local law; and any amount of revenues derived from such tax over three-fifths of such revenues shall be [dedicated solely to] CREDITED TO AND DEPOSITED INTO A SPECIAL LAKE MANAGEMENT AND ENHANCEMENT FUND, THEREAFTER TO BE
ALLOCATED BY THE COUNTY GOVERNMENT OF CHAUTAUQUA COUNTY THROUGH THE COUNTY BUDGET PROCESS SOLELY FOR THE PURPOSES OF MAINTAINING AND ENHANC- ING THE LAKES OF CHAUTAUQUA COUNTY, INCLUDING, BUT NOT LIMITED TO, ENVI- RONMENTALLY RESPONSIBLE CONTROL, TREATMENT, AND/OR REMOVAL OF INVASIVE OR NUISANCE SUBMERGED AQUATIC VEGETATION; SHORELINE MAINTENANCE AND CLEANUP; THE ENHANCEMENT OF LAKES FOR FISHING, BOATING AND OTHER RECRE- ATIONAL ACTIVITIES; REDUCTION OF WATERSHED EROSION, SEDIMENTATION AND NUTRIENT LOADING; PROTECTION OF ENVIRONMENTALLY SENSITIVE SHORELINES; AND SUCH OTHER PROGRAMS AS AUTHORIZED BY LOCAL LAW SPECIFICALLY FOR the enhancement and protection of the lakes and TRIBUTARY streams of Chau- tauqua county [pursuant to programs authorized by local law]. 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. S 2. 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 chapter 142 of the laws of 2011, is amended to read as follows: S 2. This act shall take effect December 1, 2007 and shall expire and be deemed repealed November 30, [2013] 2015. S 3. This act shall take effect immediately, provided that the amend- ments to subdivision 9 of section 1202-j of the tax law, made by section one of this act shall not affect the expiration and reversion of such subdivision and shall expire and be deemed repealed therewith.

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