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 section as added by chapter 366 of the laws of 1989, is REPEALED.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.