S T A T E O F N E W Y O R K
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9077--A
I N S E N A T E
April 16, 2024
___________
Introduced by Sen. BRESLIN -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government --
committee discharged and said bill committed to the Committee on
Investigations and Government Operations -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT to amend subdivisions 1 and 9 of section 1 of chapter 693 of the
laws of 1980, enabling the county of Albany to impose and collect
taxes on occupancy of hotel or motel rooms in Albany county, in
relation to the amount of tax authorized; and to amend section 3 of
chapter 105 of the laws of 2009, amending chapter 693 of the laws of
1980 enabling the county of Albany to impose and collect taxes on
occupancy of hotel or motel rooms in Albany county relating to reven-
ues received from the collection of hotel or motel occupancy taxes, in
relation to the effectiveness thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 1 of section 1 of chapter 693 of the laws of
1980, enabling the county of Albany to impose and collect taxes on occu-
pancy of hotel or motel rooms in Albany county, as amended by chapter
105 of the laws of 2009, is amended to read as follows:
(1) Notwithstanding any other provisions of law to the contrary, the
county of Albany is hereby authorized and empowered to adopt and amend
local laws imposing in such county a tax in addition to any tax author-
ized and imposed pursuant to article twenty-nine of the tax law such as
the legislature has or would have the power and authority to impose on
persons occupying hotel or motel rooms in such county. The rates of such
tax shall be six AND ONE-HALF percent of the per diem rental rate
charged to occupants for each room, provided, however, such tax shall
not be applicable to a permanent resident of a hotel or motel. For the
purposes of this section the term "permanent resident" shall mean a
person occupying any room or rooms in a hotel or motel for at least
thirty consecutive days.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15150-03-4
S. 9077--A 2
§ 2. Subdivision 9 of section 1 of chapter 693 of the laws of 1980,
enabling the county of Albany to impose and collect taxes on occupancy
of hotel or motel rooms in Albany county, as amended by chapter 105 of
the laws of 2009, is amended to read as follows:
(9) All revenues resulting from the imposition of the tax under the
local law shall be paid into the treasury of the county of Albany and
shall be credited to and deposited into [three] special funds as
follows:
(a) Until the completion date as defined in subparagraph four of this
paragraph:
(1) Revenues from the tax imposed by such local law up to an amount
equal to one-sixth of such total revenue shall be credited to and depos-
ited in a special fund for convention and tourist development provided,
however, that such local law shall provide that the county shall be
authorized to retain up to a maximum of ten per centum of such revenue
to defray the necessary expenses of the county in administering such
tax. The revenue derived from this portion of the tax, after deducting
the amount provided for administering such tax, as so authorized by
local law, shall be allocated to pay for services performed subject to
the terms and conditions contained in contracts which may be entered
into between the county and the Albany County Convention and Visitors
Bureau, Inc. The funds so allocated shall be used for the purpose of
promoting Albany county, its cities, towns and villages, in order to
increase convention/trade show and tourist business.
(2) Revenues from the tax imposed by such local law equal to two-
thirds of such total revenue shall be credited to and deposited in a
special account to be known as the "civic center debt service fund" to
be created by the county of Albany therefor and to be maintained sepa-
rate and apart from any other funds and accounts of the county. Moneys
in such account shall be deposited in one or more of the banks desig-
nated in the manner provided by law, as a depository of the funds of
such county. Pending expenditure from such fund, moneys therein may be
invested in the manner provided in section 6-f of the general municipal
law or in a successor statute to such section authorizing the types of
investments which may be made by political subdivisions. Any interest
earned or capital gain realized on the moneys so deposited or invested
shall accrue and become part of the fund. Such local law may provide
that any moneys in such fund shall be used, subject to appropriation,
solely for the purpose of making debt service payments on obligations
issued by the county to finance the acquisition, development (including
construction), operation and repair and continuing use and maintenance
of a civic center and ancillary facilities therefor (the "Albany
project") at a site located in the city of Albany, county of Albany and
state of New York, bounded generally by the South Mall Arterial and
South Pearl, Howard and Eagle streets (the "Albany site") which ancil-
lary facilities shall include but not be limited to, any buildings,
structures, parking facilities, machinery, equipment, facilities and
appurtenances incidental thereto.
(3) Revenues from the tax imposed by such local law equal to one-sixth
of such total revenue shall be credited to and deposited in a special
fund to be known as the "Albany convention center authority fund" to be
created by the county of Albany therefor and to be maintained separate
and apart from any other funds and accounts of the county. Moneys in
such account shall be deposited in one or more of the banks designated
in the manner provided by law, as a depository of the funds of such
county. Pending expenditure from such fund, moneys therein may be
S. 9077--A 3
invested in the manner provided in section 6-f of the general municipal
law or in a successor statute to such section authorizing the types of
investments which may be made by political subdivisions. Any interest
earned or capital gain realized on the moneys so deposited or invested
shall accrue and become part of the fund. Moneys in this fund shall be
used solely and exclusively by the Albany convention center authority
for the development of a convention center project to be located in the
city of Albany. The county shall pay the moneys in such fund over to
such authority upon application for such moneys by the authority.
(4) As used in this subdivision, the term "completion date" shall mean
the date on which the architect for the convention center project issues
a certificate of substantial completion in substantial conformity with
AIA Document G704-2000 stating that the convention center facility is
sufficiently complete in accordance with the contract or contracts for
construction that the owner can occupy or utilize the convention center
facility for its intended use.
(b) On and after the completion date as defined in subparagraph four
of paragraph (a) of this subdivision:
(1) THE COUNTY SHALL BE AUTHORIZED TO RETAIN UP TO ONE PERCENT OF THE
TOTAL REVENUE TO DEFRAY THE NECESSARY EXPENSES OF THE COUNTY IN ADMINIS-
TERING THIS TAX. THE REMAINING REVENUE SHALL BE THE DISTRIBUTION AMOUNT,
ALLOCATED AS FOLLOWS:
(A) Revenues from the tax imposed by such local law up to an amount
equal to [one-sixth] TWO-THIRTEENTHS of such [total revenue] DISTRIB-
UTION AMOUNT shall be credited to and deposited in a special fund for
convention and tourism development [provided, however, that such local
law shall provide that the county shall be authorized to retain up to a
maximum of ten per centum of such revenue to defray the necessary
expenses of the county in administering such tax]. The revenue derived
from this portion of the tax[, after deducting the amount provided for
administering such tax, as so authorized by local law,] shall be allo-
cated to pay for services performed subject to the terms and conditions
contained in contracts which may be entered into between the county and
the Albany County Convention and Visitors Bureau, Inc. The funds so
allocated shall be used for the purpose of promoting Albany county, its
cities, towns and villages, in order to increase convention/trade show
and tourism business; and
[(2)] (B) Revenue from the tax imposed by such local law equal to
[one-third] FOUR-THIRTEENTHS of such [total revenue] DISTRIBUTION AMOUNT
shall be credited to and deposited in a special account to be known as
the "civic center debt service fund" to be created by the county of
Albany therefor and to be maintained separate and apart from any other
funds and accounts of the county. Moneys in such account shall be depos-
ited in one or more of the banks designated in the manner provided by
law, as a depository of the funds of such county. Pending expenditure
from such fund, moneys therein may be invested in the manner provided in
section 6-f of the general municipal law or in a successor statute to
such section authorizing the types of investments which may be made by
political subdivisions. Any interest earned or capital gain realized on
the moneys so deposited or invested shall accrue and become part of the
fund. Such local law may provide that any moneys in such fund shall be
used, subject to appropriation, solely for the purpose of making debt
service payments on obligations issued by the county to finance the
acquisition, development (including construction), operation and repair
and continuing use and maintenance of a civic center and ancillary
facilities therefor (the "Albany project") at a site located in the city
S. 9077--A 4
of Albany, county of Albany and state of New York, bounded generally by
the South Mall Arterial and South Pearl, Howard and Eagle streets (the
"Albany site") which ancillary facilities shall include but not be
limited to, any buildings, structures, parking facilities, machinery,
equipment, facilities and appurtenances incidental thereto; and
[(3)] (C) Revenues from the tax imposed by such local law equal to
[one-half] SIX-THIRTEENTHS of such [total revenue] DISTRIBUTION AMOUNT
shall thereafter be credited to and deposited in the "Albany convention
center authority fund" and shall be maintained separate and apart from
any other funds and accounts of the county. Moneys in such account shall
be deposited in one or more of the banks designated in the manner
provided by law, as a depository of the funds of such county. Pending
expenditure from such fund, moneys therein may be invested in the manner
provided in section 6-f of the general municipal law or in a successor
statute to such section authorizing the types of investments which may
be made by political subdivisions. Any interest earned or capital gain
realized on the moneys so deposited or invested shall accrue and become
part of the fund. Moneys in this fund shall be used solely and exclu-
sively by the Albany convention center authority for the development
(including construction), operation, repair, continuing use and mainte-
nance of a convention center project to be located in the city of Albany
and shall include payment of debt service following completion of
construction of such convention center project. The county shall pay the
moneys in such fund over to such authority upon application for such
moneys by the authority[.]; AND
(D) REVENUES FROM THE TAX IMPOSED BY SUCH LOCAL LAW EQUAL TO ONE-THIR-
TEENTH OF SUCH DISTRIBUTION AMOUNT SHALL BE PAID INTO THE TREASURY OF
THE COUNTY OF ALBANY AND SHALL BE CREDITED TO AND DEPOSITED INTO A
SPECIAL FUND FOR ECONOMIC DEVELOPMENT ACTIVITIES, BUSINESS DEVELOPMENT
AND GROWTH, AND FOR PROMOTING ALBANY COUNTY. THE REVENUE DERIVED FROM
THIS PORTION OF THE TAX, AS SO AUTHORIZED BY LOCAL LAW, SHALL BE ALLO-
CATED TO PAY FOR SERVICES PERFORMED SUBJECT TO THE TERMS AND CONDITIONS
CONTAINED IN CONTRACTS WHICH MAY BE ENTERED INTO BETWEEN THE COUNTY AND
THE ADVANCE ALBANY COUNTY ALLIANCE. THE FUNDS SO ALLOCATED SHALL BE USED
FOR THE PURPOSE OF ECONOMIC DEVELOPMENT ACTIVITIES, BUSINESS DEVELOPMENT
AND GROWTH, AND FOR PROMOTING ALBANY COUNTY.
[(c)] (2) The state does hereby pledge to and agree with the holders
of the bonds or notes described in [paragraph (d)] SUBPARAGRAPH THREE of
this subdivision that the state will not in any way impair the rights
and remedies of the bondholders or noteholders until said bonds or
notes, together with interest thereon, with interest on any unpaid
installments or interest and all costs and expenses in connection with
any action or proceeding by or on behalf of the bondholders or notehold-
ers are fully met and discharged.
[(d)] (3) It is hereby determined that [(1)] (A) the acquisition,
development (including construction), operation and repair and continu-
ing use and maintenance of the Albany project and the leasing of all or
any part of the Albany site and the issuance of bonds or notes by said
county for such purposes, and [(2)] (B) development (including
construction) of the Albany convention center project and the leasing of
all or any part of the Albany convention center project and the issuance
of bonds or notes by said authority for such purposes are for a proper
governmental purpose and are for the benefit of the people of the city
of Albany, the county of Albany and the state of New York and the same
shall continue to be regarded as used in the performance of a govern-
mental function in the exercise of the powers conferred by this act.
S. 9077--A 5
§ 3. Section 3 of chapter 105 of the laws of 2009, amending chapter
693 of the laws of 1980 enabling the county of Albany to impose and
collect taxes on occupancy of hotel or motel rooms in Albany county
relating to revenues received from the collection of hotel or motel
occupancy taxes, as amended by chapter 337 of the laws of 2023, is
amended to read as follows:
§ 3. This act shall take effect upon the adoption by the county of
Albany of a local law imposing in such county the additional occupancy
tax authorized by this act and shall expire and be deemed repealed
December 31, [2024] 2027; provided that Albany county shall notify the
legislative bill drafting commission upon the occurrence of the enact-
ment of such local law in order that the commission may maintain an
accurate and timely effective data base of the official text of the laws
of the state of New York in furtherance of effecting the provisions of
section 44 of the legislative law and section 70-b of the public offi-
cers law.
§ 4. This act shall take effect immediately; provided, however, that
the amendments to subdivisions 1 and 9 of section 1 of chapter 693 of
the laws of 1980, enabling the county of Albany to impose and collect
taxes on occupancy of hotel or motel rooms in Albany county, made by
sections one and two of this act shall not affect the repeal of such
subdivisions and shall be deemed repealed therewith.
