Relates to the use of revenues from hotel or motel taxes in the county of Essex for the use of tourism promotion and development and economic development.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A9098A
SPONSOR: Simpson TITLE OF BILL:
An act to amend the tax law, in relation to the use of revenues from
hotel or motel taxes in the county of Essex
PURPOSE OR GENERAL IDEA OF BILL:
To grant Essex County greater freedom to use its hotel occupancy tax as
the board of supervisors sees fit, similarly to most counties in the
state, for the promotion of tourism and economic development.
SUMMARY OF PROVISIONS:
Section 1 - Amends 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 so the
revenues from the county hotel tax would be deposited in the county's
general fund and used for the purposes of economic development and tour-
ism promotion.
Section 2 - Provides effective date.
JUSTIFICATION:
In August, the Essex County Board of Supervisors passed a resolution
seeking this change to the tax law. The bill would grant the county
board greater flexibility to manage the use of its hotel tax for the
purpose of tourism promotion and economic development. Further, county
officials have expressed concerns that the existing law violates state
and local procurement laws.
PRIOR LEGISLATIVE HISTORY:
New Bill
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None
EFFECTIVE DATE:
This act shall take place immediately.
STATE OF NEW YORK
________________________________________________________________________
9098--A
2025-2026 Regular Sessions
IN ASSEMBLY
September 12, 2025
___________
Introduced by M. of A. SIMPSON -- read once and referred to the Commit-
tee on Ways and Means -- recommitted to the Committee on Ways and
Means in accordance with Assembly Rule 3, sec. 2 -- 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:
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
10 county thereby to be allocated at the discretion of the county legisla-
11 ture of the county of Essex for the purposes of tourism promotion and
12 development and economic development which supports tourism promotion
13 and development, provided, however, that [such local laws shall provide
14 that] the county shall[:
15 a.] be authorized to retain up to a maximum of five percent of such
16 revenue to defer the necessary expenses of the county in administering
17 such tax[;
18 b. endeavor to expend the revenues in such fund in a manner reasonably
19 intended to publicize the areas within the county of Essex commensurate
20 with the amount of revenues generated from such areas; and
21 c. contract with the Lake Placid-Essex county visitors bureau, for the
22 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.
LBD13645-05-6
A. 9098--A 2
1 teen of section two hundred twenty-four of the county law, provided
2 however that the county of Essex may terminate such contract and/or
3 enter into other contracts in the event that the Lake Placid-Essex coun-
4 ty visitors bureau dissolves or in the determination of the board of
5 supervisors of the county of Essex after public hearing ceases to
6 adequately perform such contract]. The revenue derived from the tax,
7 after deducting the amount provided for administering such tax, as so
8 authorized by local law, shall be allocated exclusively to the promotion
9 and development of tourism and economic development which supports tour-
10 ism promotion and development of Essex county, its cities, towns and
11 villages, and other directly related and supporting activities, and
12 shall not be used for any other purpose. In soliciting contracts for
13 services and in the expenditure of monies under this law, the county of
14 Essex shall follow all applicable federal, state and county procurement
15 laws, policies, rules and procedures.
16 § 2. This act shall take effect immediately.
