Amd §1, Chap 693 of 1980; amd §3, Chap 105 of 2009
Increases the percentage of hotel and motel tax authorized to be collected by the county of Albany from 6% to 6.5%; extends the authority of the county of Albany to impose and collect such tax for an additional three years.
STATE OF NEW YORK
________________________________________________________________________
9077--A
IN SENATE
April 16, 2024
___________
Introduced by Sen. BRESLIN -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government --
committee discharged and said bill committed to the Committee on
Investigations and Government Operations -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT to amend subdivisions 1 and 9 of section 1 of chapter 693 of the
laws of 1980, enabling the county of Albany to impose and collect
taxes on occupancy of hotel or motel rooms in Albany county, in
relation to the amount of tax authorized; and to amend section 3 of
chapter 105 of the laws of 2009, amending chapter 693 of the laws of
1980 enabling the county of Albany to impose and collect taxes on
occupancy of hotel or motel rooms in Albany county relating to reven-
ues received from the collection of hotel or motel occupancy taxes, in
relation to the effectiveness thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 1 of section 1 of chapter 693 of the laws of
2 1980, enabling the county of Albany to impose and collect taxes on occu-
3 pancy of hotel or motel rooms in Albany county, as amended by chapter
4 105 of the laws of 2009, is amended to read as follows:
5 (1) Notwithstanding any other provisions of law to the contrary, the
6 county of Albany is hereby authorized and empowered to adopt and amend
7 local laws imposing in such county a tax in addition to any tax author-
8 ized and imposed pursuant to article twenty-nine of the tax law such as
9 the legislature has or would have the power and authority to impose on
10 persons occupying hotel or motel rooms in such county. The rates of such
11 tax shall be six and one-half percent of the per diem rental rate
12 charged to occupants for each room, provided, however, such tax shall
13 not be applicable to a permanent resident of a hotel or motel. For the
14 purposes of this section the term "permanent resident" shall mean a
15 person occupying any room or rooms in a hotel or motel for at least
16 thirty consecutive days.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15150-03-4
S. 9077--A 2
1 § 2. Subdivision 9 of section 1 of chapter 693 of the laws of 1980,
2 enabling the county of Albany to impose and collect taxes on occupancy
3 of hotel or motel rooms in Albany county, as amended by chapter 105 of
4 the laws of 2009, is amended to read as follows:
5 (9) All revenues resulting from the imposition of the tax under the
6 local law shall be paid into the treasury of the county of Albany and
7 shall be credited to and deposited into [three] special funds as
8 follows:
9 (a) Until the completion date as defined in subparagraph four of this
10 paragraph:
11 (1) Revenues from the tax imposed by such local law up to an amount
12 equal to one-sixth of such total revenue shall be credited to and depos-
13 ited in a special fund for convention and tourist development provided,
14 however, that such local law shall provide that the county shall be
15 authorized to retain up to a maximum of ten per centum of such revenue
16 to defray the necessary expenses of the county in administering such
17 tax. The revenue derived from this portion of the tax, after deducting
18 the amount provided for administering such tax, as so authorized by
19 local law, shall be allocated to pay for services performed subject to
20 the terms and conditions contained in contracts which may be entered
21 into between the county and the Albany County Convention and Visitors
22 Bureau, Inc. The funds so allocated shall be used for the purpose of
23 promoting Albany county, its cities, towns and villages, in order to
24 increase convention/trade show and tourist business.
25 (2) Revenues from the tax imposed by such local law equal to two-
26 thirds of such total revenue shall be credited to and deposited in a
27 special account to be known as the "civic center debt service fund" to
28 be created by the county of Albany therefor and to be maintained sepa-
29 rate and apart from any other funds and accounts of the county. Moneys
30 in such account shall be deposited in one or more of the banks desig-
31 nated in the manner provided by law, as a depository of the funds of
32 such county. Pending expenditure from such fund, moneys therein may be
33 invested in the manner provided in section 6-f of the general municipal
34 law or in a successor statute to such section authorizing the types of
35 investments which may be made by political subdivisions. Any interest
36 earned or capital gain realized on the moneys so deposited or invested
37 shall accrue and become part of the fund. Such local law may provide
38 that any moneys in such fund shall be used, subject to appropriation,
39 solely for the purpose of making debt service payments on obligations
40 issued by the county to finance the acquisition, development (including
41 construction), operation and repair and continuing use and maintenance
42 of a civic center and ancillary facilities therefor (the "Albany
43 project") at a site located in the city of Albany, county of Albany and
44 state of New York, bounded generally by the South Mall Arterial and
45 South Pearl, Howard and Eagle streets (the "Albany site") which ancil-
46 lary facilities shall include but not be limited to, any buildings,
47 structures, parking facilities, machinery, equipment, facilities and
48 appurtenances incidental thereto.
49 (3) Revenues from the tax imposed by such local law equal to one-sixth
50 of such total revenue shall be credited to and deposited in a special
51 fund to be known as the "Albany convention center authority fund" to be
52 created by the county of Albany therefor and to be maintained separate
53 and apart from any other funds and accounts of the county. Moneys in
54 such account shall be deposited in one or more of the banks designated
55 in the manner provided by law, as a depository of the funds of such
56 county. Pending expenditure from such fund, moneys therein may be
S. 9077--A 3
1 invested in the manner provided in section 6-f of the general municipal
2 law or in a successor statute to such section authorizing the types of
3 investments which may be made by political subdivisions. Any interest
4 earned or capital gain realized on the moneys so deposited or invested
5 shall accrue and become part of the fund. Moneys in this fund shall be
6 used solely and exclusively by the Albany convention center authority
7 for the development of a convention center project to be located in the
8 city of Albany. The county shall pay the moneys in such fund over to
9 such authority upon application for such moneys by the authority.
10 (4) As used in this subdivision, the term "completion date" shall mean
11 the date on which the architect for the convention center project issues
12 a certificate of substantial completion in substantial conformity with
13 AIA Document G704-2000 stating that the convention center facility is
14 sufficiently complete in accordance with the contract or contracts for
15 construction that the owner can occupy or utilize the convention center
16 facility for its intended use.
17 (b) On and after the completion date as defined in subparagraph four
18 of paragraph (a) of this subdivision:
19 (1) The county shall be authorized to retain up to one percent of the
20 total revenue to defray the necessary expenses of the county in adminis-
21 tering this tax. The remaining revenue shall be the distribution amount,
22 allocated as follows:
23 (A) Revenues from the tax imposed by such local law up to an amount
24 equal to [one-sixth] two-thirteenths of such [total revenue] distrib-
25 ution amount shall be credited to and deposited in a special fund for
26 convention and tourism development [provided, however, that such local
27 law shall provide that the county shall be authorized to retain up to a
28 maximum of ten per centum of such revenue to defray the necessary
29 expenses of the county in administering such tax]. The revenue derived
30 from this portion of the tax[, after deducting the amount provided for
31 administering such tax, as so authorized by local law,] shall be allo-
32 cated to pay for services performed subject to the terms and conditions
33 contained in contracts which may be entered into between the county and
34 the Albany County Convention and Visitors Bureau, Inc. The funds so
35 allocated shall be used for the purpose of promoting Albany county, its
36 cities, towns and villages, in order to increase convention/trade show
37 and tourism business; and
38 [(2)] (B) Revenue from the tax imposed by such local law equal to
39 [one-third] four-thirteenths of such [total revenue] distribution amount
40 shall be credited to and deposited in a special account to be known as
41 the "civic center debt service fund" to be created by the county of
42 Albany therefor and to be maintained separate and apart from any other
43 funds and accounts of the county. Moneys in such account shall be depos-
44 ited in one or more of the banks designated in the manner provided by
45 law, as a depository of the funds of such county. Pending expenditure
46 from such fund, moneys therein may be invested in the manner provided in
47 section 6-f of the general municipal law or in a successor statute to
48 such section authorizing the types of investments which may be made by
49 political subdivisions. Any interest earned or capital gain realized on
50 the moneys so deposited or invested shall accrue and become part of the
51 fund. Such local law may provide that any moneys in such fund shall be
52 used, subject to appropriation, solely for the purpose of making debt
53 service payments on obligations issued by the county to finance the
54 acquisition, development (including construction), operation and repair
55 and continuing use and maintenance of a civic center and ancillary
56 facilities therefor (the "Albany project") at a site located in the city
S. 9077--A 4
1 of Albany, county of Albany and state of New York, bounded generally by
2 the South Mall Arterial and South Pearl, Howard and Eagle streets (the
3 "Albany site") which ancillary facilities shall include but not be
4 limited to, any buildings, structures, parking facilities, machinery,
5 equipment, facilities and appurtenances incidental thereto; and
6 [(3)] (C) Revenues from the tax imposed by such local law equal to
7 [one-half] six-thirteenths of such [total revenue] distribution amount
8 shall thereafter be credited to and deposited in the "Albany convention
9 center authority fund" and shall be maintained separate and apart from
10 any other funds and accounts of the county. Moneys in such account shall
11 be deposited in one or more of the banks designated in the manner
12 provided by law, as a depository of the funds of such county. Pending
13 expenditure from such fund, moneys therein may be invested in the manner
14 provided in section 6-f of the general municipal law or in a successor
15 statute to such section authorizing the types of investments which may
16 be made by political subdivisions. Any interest earned or capital gain
17 realized on the moneys so deposited or invested shall accrue and become
18 part of the fund. Moneys in this fund shall be used solely and exclu-
19 sively by the Albany convention center authority for the development
20 (including construction), operation, repair, continuing use and mainte-
21 nance of a convention center project to be located in the city of Albany
22 and shall include payment of debt service following completion of
23 construction of such convention center project. The county shall pay the
24 moneys in such fund over to such authority upon application for such
25 moneys by the authority[.]; and
26 (D) Revenues from the tax imposed by such local law equal to one-thir-
27 teenth of such distribution amount shall be paid into the treasury of
28 the county of Albany and shall be credited to and deposited into a
29 special fund for economic development activities, business development
30 and growth, and for promoting Albany county. The revenue derived from
31 this portion of the tax, as so authorized by local law, shall be allo-
32 cated to pay for services performed subject to the terms and conditions
33 contained in contracts which may be entered into between the county and
34 the Advance Albany County Alliance. The funds so allocated shall be used
35 for the purpose of economic development activities, business development
36 and growth, and for promoting Albany county.
37 [(c)] (2) The state does hereby pledge to and agree with the holders
38 of the bonds or notes described in [paragraph (d)] subparagraph three of
39 this subdivision that the state will not in any way impair the rights
40 and remedies of the bondholders or noteholders until said bonds or
41 notes, together with interest thereon, with interest on any unpaid
42 installments or interest and all costs and expenses in connection with
43 any action or proceeding by or on behalf of the bondholders or notehold-
44 ers are fully met and discharged.
45 [(d)] (3) It is hereby determined that [(1)] (A) the acquisition,
46 development (including construction), operation and repair and continu-
47 ing use and maintenance of the Albany project and the leasing of all or
48 any part of the Albany site and the issuance of bonds or notes by said
49 county for such purposes, and [(2)] (B) development (including
50 construction) of the Albany convention center project and the leasing of
51 all or any part of the Albany convention center project and the issuance
52 of bonds or notes by said authority for such purposes are for a proper
53 governmental purpose and are for the benefit of the people of the city
54 of Albany, the county of Albany and the state of New York and the same
55 shall continue to be regarded as used in the performance of a govern-
56 mental function in the exercise of the powers conferred by this act.
S. 9077--A 5
1 § 3. Section 3 of chapter 105 of the laws of 2009, amending chapter
2 693 of the laws of 1980 enabling the county of Albany to impose and
3 collect taxes on occupancy of hotel or motel rooms in Albany county
4 relating to revenues received from the collection of hotel or motel
5 occupancy taxes, as amended by chapter 337 of the laws of 2023, is
6 amended to read as follows:
7 § 3. This act shall take effect upon the adoption by the county of
8 Albany of a local law imposing in such county the additional occupancy
9 tax authorized by this act and shall expire and be deemed repealed
10 December 31, [2024] 2027; provided that Albany county shall notify the
11 legislative bill drafting commission upon the occurrence of the enact-
12 ment of such local law in order that the commission may maintain an
13 accurate and timely effective data base of the official text of the laws
14 of the state of New York in furtherance of effecting the provisions of
15 section 44 of the legislative law and section 70-b of the public offi-
16 cers law.
17 § 4. This act shall take effect immediately; provided, however, that
18 the amendments to subdivisions 1 and 9 of section 1 of chapter 693 of
19 the laws of 1980, enabling the county of Albany to impose and collect
20 taxes on occupancy of hotel or motel rooms in Albany county, made by
21 sections one and two of this act shall not affect the repeal of such
22 subdivisions and shall be deemed repealed therewith.
