Relates to the use of revenues from hotel or motel taxes in the county of Essex

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

                                          9098

                               2025-2026 Regular Sessions

                                  I N  A S S E M B L Y

                                   September 12, 2025
                                       ___________

        Introduced  by M. of A. SIMPSON -- read once and referred to the Commit-
          tee on Ways and Means

        AN ACT to amend the tax law, in relation to the  use  of  revenues  from
          hotel or motel taxes in the county of Essex

          THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
        BLY, DO ENACT AS FOLLOWS:

     1    Section 1. Subdivision 10 of section 1202-s of the tax law,  as  added
     2  by section 1 of part T of chapter 406 of the laws of 1999, is amended to
     3  read as follows:
     4    (10)  All  revenues resulting from the imposition of the tax under the
     5  local laws shall be paid into the treasury of the county  of  Essex  and
     6  shall  be credited and deposited into [a special tourism development and
     7  promotion fund, thereafter to be allocated for  publicizing  the  advan-
     8  tages of the county of Essex pursuant to subdivision fourteen of section
     9  two hundred twenty-four of the county law] THE GENERAL FUND OF THE COUN-
    10  TY  THEREBY  TO BE ALLOCATED AT THE DISCRETION OF THE COUNTY LEGISLATURE
    11  OF THE COUNTY OF ESSEX FOR THE PURPOSES  OF  ECONOMIC  DEVELOPMENT,  AND
    12  TOURISM  AND  PROMOTION;  provided, however, that [such local laws shall
    13  provide that] the county shall[:
    14    a.] be authorized to retain up to a maximum of [five] TEN  percent  of
    15  such  revenue  to defer the necessary expenses of the county in adminis-
    16  tering such tax[;
    17    b. endeavor to expend the revenues in such fund in a manner reasonably
    18  intended to publicize the areas within the county of Essex  commensurate
    19  with the amount of revenues generated from such areas; and
    20    c. contract with the Lake Placid-Essex county visitors bureau, for the
    21  expenditure  of  the revenues in such fund pursuant to subdivision four-
    22  teen of section two hundred twenty-four  of  the  county  law,  provided
    23  however  that  the  county  of  Essex may terminate such contract and/or
    24  enter into other contracts in the event that the Lake Placid-Essex coun-
    25  ty visitors bureau dissolves or [in the determination of  the  board  of

         EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13645-01-5
        A. 9098                             2

     1  supervisors  of  the  county  of  Essex  after public hearing] ceases to
     2  adequately perform such contract]. THE REVENUE  DERIVED  FROM  THE  TAX,
     3  AFTER  DEDUCTING  THE  AMOUNT PROVIDED FOR ADMINISTERING SUCH TAX, AS SO
     4  AUTHORIZED BY LOCAL LAW, SHALL BE ALLOCATED TO ENHANCE THE GENERAL ECON-
     5  OMY AND ECONOMIC DEVELOPMENT, AND THE PROMOTION AND DEVELOPMENT OF TOUR-
     6  ISM  OF  ESSEX  COUNTY, ITS CITIES, TOWNS AND VILLAGES, THROUGH ECONOMIC
     7  DEVELOPMENT AND TOURISM AND ACTIVITIES, AND OTHER DIRECTLY  RELATED  AND
     8  SUPPORTING ACTIVITIES.
     9    § 2. This act shall take effect immediately.