S10556 • 2025

Relates to the allocation and use of the revenues raised from the imposition of hotel and motel taxes in Cortland county

Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: Lea Webb
Last action: 2026-06-03
Official status: Passed Assembly
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Relates to the allocation and use of the revenues raised from the imposition of hotel and motel taxes in Cortland county

Relates to the allocation and use of the revenues raised from the imposition of hotel and motel taxes in Cortland county Relates to the allocation and use of the revenues raised from the imposition of hotel and motel taxes in Cortland county; provides that a certain percentage of such net annual occupancy receipts be utilized to support and enhance tourism and tourist activity; provides that the remaining portion be used for any lawful county purpose related to economic development.

What This Bill Does

Relates to the allocation and use of the revenues raised from the imposition of hotel and motel taxes in Cortland county Relates to the allocation and use of the revenues raised from the imposition of hotel and motel taxes in Cortland county; provides that a certain percentage of such net annual occupancy receipts be utilized to support and enhance tourism and tourist activity; provides that the remaining portion be used for any lawful county purpose related to economic development.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-06-03 Assembly
SUBSTITUTED FOR A11466
2026-06-03 Assembly
ORDERED TO THIRD READING RULES CAL.435
2026-06-03 Assembly
HOME RULE REQUEST
2026-06-03 Assembly
PASSED ASSEMBLY
2026-06-03 Assembly
RETURNED TO SENATE
2026-06-02 Senate
COMMITTEE DISCHARGED AND COMMITTED TO RULES
2026-06-02 Senate
ORDERED TO THIRD READING CAL.1588
2026-06-02 Senate
PASSED SENATE
2026-06-02 Senate
DELIVERED TO ASSEMBLY
2026-06-02 Assembly
REFERRED TO WAYS AND MEANS
2026-05-21 Senate
REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Official Summary Text

Relates to the allocation and use of the revenues raised from the imposition of hotel and motel taxes in Cortland county
Relates to the allocation and use of the revenues raised from the imposition of hotel and motel taxes in Cortland county; provides that a certain percentage of such net annual occupancy receipts be utilized to support and enhance tourism and tourist activity; provides that the remaining portion be used for any lawful county purpose related to economic development.

Current Bill Text

Read the full stored bill text

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:

     1    Section  1.   Subdivision 9 of section 1202-g of the tax law, as added
     2  by chapter 341 of the laws of 1987, is amended to read as follows:
     3    (9) All revenues resulting from the imposition of the  tax  under  the
     4  local  laws shall be paid into the treasury of Cortland county and shall
     5  be credited to and deposited [in the general fund of the county,  there-
     6  after] INTO A RESERVE ACCOUNT to be allocated for tourist and convention
     7  development  AND  ANY  OTHER  LAWFUL  PURPOSE  OF  THE COUNTY RELATED TO
     8  ECONOMIC DEVELOPMENT AS SET FORTH HEREIN; provided, however,  that  such
     9  local  laws  shall provide that the county shall be authorized to retain
    10  up to a maximum of ten percent of such revenue to  defer  the  necessary
    11  expenses  of  the  county in administering such tax. The revenue derived
    12  from the tax, after deducting the amount provided for administering such
    13  tax, as so authorized by local law, shall be allocated [to  enhance  the
    14  general  economy  of  Cortland  county, its cities, towns, and villages,
    15  through promotion  of  tourist  activities,  conventions,  trade  shows,
    16  special events, and other directly related and supporting activities] AS
    17  FOLLOWS:  AT  LEAST  SEVENTY-FIVE PERCENT OF UP TO THE FIRST ONE MILLION
    18  DOLLARS OF NET ANNUAL OCCUPANCY RECEIPTS SHALL BE  UTILIZED  TO  SUPPORT
    19  AND  ENHANCE  THE  PLANNING, PROMOTION, MARKETING AND GROWTH OF TOURISM,
    20  TOURIST ACTIVITIES AND ATTRACTIONS, AND TOURIST PRODUCT DEVELOPMENT, AND
    21  THE REMAINING NET OCCUPANCY TAX PROCEEDS SHALL  BE  DESIGNATED  FOR  ANY
    22  LAWFUL COUNTY PURPOSE RELATED TO ECONOMIC DEVELOPMENT.
    23    § 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