Extends to November 30, 2015, the expiration of the 5% hotel and motel tax in the county of Chautauqua

BILL NUMBER:S5088

Title of bill

An act to amend the tax law, in relation to allocation of revenue from the hotel and motel taxes in Chautauqua county; and 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

Purpose

The purpose of this bill is to extend to November 30, 2015, the expiration of the 5% hotel and motel tax in the county of Chautauqua,

Summary of provisions

Section 1 amends subdivision 9 of section 1202-j of the tax law to provide that any amount of revenues derived from such hotel and motel tax over three-fifths shall be credited to and deposited into a special lake management and enhancement fund, and thereafter allocated by the county government of Chautauqua County through the county budget process solely for the purposes of maintaining and enhancing the lakes and tributary streams of Chautauqua County.

Section 2 amends section 2 of chapter 405 of the laws of 2007, amending the tax law relating to increasing hotel/motel taxes in Chautauqua County, by extending the expiration date to November 30, 2015.

Section 3 provides that this act shall take effect immediately, provided that the amendments to subdivision 9 of section 1202-j of the tax law, made by section one of this act, shall not affect the expiration and repeal of such subdivision, and shall expire and be deemed repealed therewith.

Justification

This legislation has been requested by the Chautauqua County Legislature in resolution number 27-13 authority to extend the county's authorization for an occupancy tax of up to five percent. Chapter 405 of the Laws of 2007 authorized Chautauqua County to raise their occupancy tax from three to five percent. Chapter 130 of the Laws of 2009 subsequently authorized an extension until November 30, 2011. Chapter 142 of the Laws of 2011 authorized an additional extension until November 30, 2013.

This bill gives authority to extend the tax until November 30, 2015, but also amends subdivision 9 of section 1202-j of the tax law, by setting out guidelines by which the tax shall be allocated. Specifically, this bill would require any amount of revenues derived from such tax over three-fifths to be credited to and deposited into a special lake management and enhancement fund, and thereafter to be allocated by the county government of Chautauqua county through the county budget process solely for the purposes of maintaining and enhancing the lakes and tributary streams of Chautauqua County.

The lakes and streams in Chautauqua County attract thousands of tourists and visitors each year. This funding stream will help to preserve and further enhance the beautiful lakes and waterways in the county.

Legislative history

This is a new bill.

Fiscal implications

None to the State.

Effective date

This act shall take effect immediately, provided that the amendments to subdivision 9 of section 1202-j of the tax law, made by section one of this act, shall not affect the expiration and repeal of such subdivision, and shall expire and be deemed repealed therewith.