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

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8482--A
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              August 20, 2025
                                ___________
 
 Introduced  by  Sen.  STEC  --  read twice and ordered printed, and when
   printed to be committed to the Committee on Rules  --  recommitted  to
   the  Committee  on Investigations and Government Operations in accord-
   ance with Senate Rule 6, sec. 8 -- committee discharged, bill amended,
   ordered reprinted as amended and recommitted to said committee

 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:
 
   Section 1. Subdivision 10 of section 1202-s of the tax law,  as  added
 by section 1 of part T of chapter 406 of the laws of 1999, is amended to
 read as follows:
   (10)  All  revenues resulting from the imposition of the tax under the
 local laws shall be paid into the treasury of the county  of  Essex  and
 shall  be credited and deposited into [a special tourism development and
 promotion fund, thereafter to be allocated for  publicizing  the  advan-
 tages of the county of Essex pursuant to subdivision fourteen of section
 two  hundred  twenty-four  of  the  county law;] THE GENERAL FUND OF THE
 COUNTY THEREBY TO BE ALLOCATED AT THE DISCRETION OF THE COUNTY  LEGISLA-
 TURE  OF  THE  COUNTY OF ESSEX FOR THE PURPOSES OF TOURISM PROMOTION AND
 DEVELOPMENT AND ECONOMIC DEVELOPMENT WHICH  SUPPORTS  TOURISM  PROMOTION
 AND  DEVELOPMENT, provided, however, that [such local laws shall provide
 that] the county shall[:
   a.] be authorized to retain up to a maximum of five  percent  of  such
 revenue  to  defer the necessary expenses of the county in administering
 such tax[;
   b. endeavor to expend the revenues in such fund in a manner reasonably
 intended to publicize the areas within the county of Essex  commensurate
 with the amount of revenues generated from such areas; and
   c. contract with the Lake Placid-Essex county visitors bureau, for the
 expenditure  of  the revenues in such fund pursuant to subdivision four-

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13645-04-6
 S. 8482--A                          2

 teen of section two hundred twenty-four  of  the  county  law,  provided
 however  that  the  county  of  Essex may terminate such contract and/or
 enter into other contracts in the event that the Lake Placid-Essex coun-
 ty  visitors  bureau  dissolves  or in the determination of the board of
 supervisors of the county  of  Essex  after  public  hearing  ceases  to
 adequately  perform  such  contract].  THE REVENUE DERIVED FROM THE TAX,
 AFTER DEDUCTING THE AMOUNT PROVIDED FOR ADMINISTERING SUCH  TAX,  AS  SO
 AUTHORIZED BY LOCAL LAW, SHALL BE ALLOCATED EXCLUSIVELY TO THE PROMOTION
 AND DEVELOPMENT OF TOURISM AND ECONOMIC DEVELOPMENT WHICH SUPPORTS TOUR-
 ISM  PROMOTION  AND  DEVELOPMENT  OF ESSEX COUNTY, ITS CITIES, TOWNS AND
 VILLAGES, AND OTHER DIRECTLY  RELATED  AND  SUPPORTING  ACTIVITIES,  AND
 SHALL  NOT  BE  USED  FOR ANY OTHER PURPOSE. IN SOLICITING CONTRACTS FOR
 SERVICES AND IN THE EXPENDITURE OF MONIES UNDER THIS LAW, THE COUNTY  OF
 ESSEX  SHALL FOLLOW ALL APPLICABLE FEDERAL, STATE AND COUNTY PROCUREMENT
 LAWS, POLICIES, RULES AND PROCEDURES.
   § 2. This act shall take effect immediately.