senate Bill S5088

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

download pdf

Sponsor

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
view actions

actions

  • 08 / May / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 30 / May / 2013
    • 1ST REPORT CAL.900
  • 03 / Jun / 2013
    • 2ND REPORT CAL.
  • 04 / Jun / 2013
    • ADVANCED TO THIRD READING
  • 21 / Jun / 2013
    • SUBSTITUTED BY A7431

Summary

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.

do you support this bill?

Bill Details

See Assembly Version of this Bill:
A7431
Versions:
S5088
Legislative Cycle:
2013-2014
Law Section:
Tax Law
Laws Affected:
Amd §1202-j, Tax L; amd §2, Chap 405 of 2007

Votes

7
0
7
Aye
0
Nay
1
aye with reservations
0
absent
1
excused
0
abstained
show Investigations and Government Operations committee vote details

Sponsor 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.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5088

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10573-04-3

S. 5088                             2

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.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.