WeVote
Log In

Bill

Bill

S 10556

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

2025 Regular Session Introduced by Lea Webb

Cortland County lodging tax revenues go to a tourism/economic development reserve, with up to 10% for admin costs and at least 75% of the first $1M net for tourism-focused activiti

REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
0
WeVote Research Nonpartisan
Bill Summary · S 10556

Purpose of the Bill

  • S.10556 proposes to modify how Cortland County lays out and uses the revenues generated from hotel and motel taxes (lodging tax).
  • The main intent is to ensure revenues are deposited into a dedicated reserve account and then allocated primarily to tourism development and broader economic development activities within the county, with a specific provision to support county administration costs related to the tax.

Key Provisions and Changes

  • Allocation of Revenues:
    • All revenues from the lodging tax imposed under local laws shall be paid to Cortland County’s treasury and credited to a reserve account dedicated to tourist and convention development and other lawful economic development purposes.
  • Administrative Expense Cap:
    • The county may retain up to 10% of the revenue to cover necessary administrative expenses of administering the tax, as authorized by local law.
  • Use of Net Revenues:
    • After deducting administrative costs (up to 10%), the net revenue shall be allocated as follows:
    • At least 75% of the first $1,000,000 of net annual occupancy receipts shall be used to support and enhance planning, promotion, marketing, growth of tourism, tourist activities and attractions, and related product development.
    • The remaining net occupancy tax proceeds may be designated for any lawful county purpose related to economic development.
  • Effective Date:
    • The act would take effect immediately upon enactment.

Who/What is Affected

  • Cortland County government and its local lodging tax revenues.
  • Tourism-related entities and activities within Cortland County (destinations, conventions, events, marketing, and development projects).
  • County administrative infrastructure funding related to the administration of the lodging tax (up to 10% cap).

Procedural and Timeline Aspects

  • Introduction and referral:
    • Introduced in the New York Senate on May 21, 2026.
    • Referred to the Investigations and Government Operations Committee.
  • Status:
    • Pending in committee (as of the action date provided).

Potential Impacts and Implications

  • Increased earmarking of lodging tax revenues for tourism and economic development could enhance local tourism promotion, marketing, and product development.
  • An explicit 75% allocation to tourism-related activities for the first $1 million of net revenue provides a clear priority, potentially expanding tourism-related jobs, events, and infrastructure in Cortland County.
  • The 10% cap for administrative costs ensures a defined portion of funds remains for county overhead, but actual administrative efficiency and the adequacy of the cap could be subject to local budget priorities.
  • Beyond tourism, the bill allows remaining net revenues to be used for broader economic development initiatives, which could support diverse county projects.

If you’d like, I can compare these provisions to existing Cortland County practices or summarize potential fiscal effects under different revenue scenarios.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.