S T A T E O F N E W Y O R K
________________________________________________________________________
10556
I N S E N A T E
May 21, 2026
___________
Introduced by Sen. WEBB -- 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 the allocation and use of
revenues raised from the imposition of hotel and motel taxes in Cort-
land county
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-g of the tax law, as added
by chapter 341 of the laws of 1987, 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 Cortland county and shall
be credited to and deposited [in the general fund of the county, there-
after] INTO A RESERVE ACCOUNT to be allocated for tourist and convention
development AND ANY OTHER LAWFUL PURPOSE OF THE COUNTY RELATED TO
ECONOMIC DEVELOPMENT AS SET FORTH HEREIN; provided, however, that 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. The revenue derived
from the tax, after deducting the amount provided for administering such
tax, as so authorized by local law, shall be allocated [to enhance the
general economy of Cortland county, its cities, towns, and villages,
through promotion of tourist activities, conventions, trade shows,
special events, and other directly related and supporting activities] AS
FOLLOWS: AT LEAST SEVENTY-FIVE PERCENT OF UP TO THE FIRST ONE MILLION
DOLLARS OF NET ANNUAL OCCUPANCY RECEIPTS SHALL BE UTILIZED TO SUPPORT
AND ENHANCE THE PLANNING, PROMOTION, MARKETING AND GROWTH OF TOURISM,
TOURIST ACTIVITIES AND ATTRACTIONS, AND TOURIST PRODUCT DEVELOPMENT, AND
THE REMAINING NET OCCUPANCY TAX PROCEEDS SHALL BE DESIGNATED FOR ANY
LAWFUL COUNTY PURPOSE RELATED TO ECONOMIC DEVELOPMENT.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15946-02-6