A09865 Summary:

BILL NOA09865A
 
SAME ASSAME AS S09077-A
 
SPONSORMcDonald
 
COSPNSR
 
MLTSPNSR
 
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.
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A09865 Actions:

BILL NOA09865A
 
04/24/2024referred to ways and means
05/08/2024amend (t) and recommit to ways and means
05/08/2024print number 9865a
05/22/2024reported referred to rules
05/28/2024reported
05/28/2024rules report cal.203
05/28/2024ordered to third reading rules cal.203
05/30/2024substituted by s9077a
 S09077 AMEND=A BRESLIN
 04/16/2024REFERRED TO LOCAL GOVERNMENT
 05/06/2024REFERENCE CHANGED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
 05/08/2024AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
 05/08/2024PRINT NUMBER 9077A
 05/21/20241ST REPORT CAL.1425
 05/22/20242ND REPORT CAL.
 05/23/2024ADVANCED TO THIRD READING
 05/28/2024PASSED SENATE
 05/28/2024DELIVERED TO ASSEMBLY
 05/28/2024referred to ways and means
 05/30/2024substituted for a9865a
 05/30/2024ordered to third reading rules cal.203
 05/30/2024passed assembly
 05/30/2024returned to senate
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A09865 Committee Votes:

WAYS AND MEANS Chair:Weinstein DATE:05/22/2024AYE/NAY:29/5 Action: Favorable refer to committee Rules
WeinsteinAyeRaNay
GlickAyeFitzpatrickExcused
PretlowAyeHawleyAye
ColtonAyeBlankenbushAye
CookAyeNorrisAye
AubryAyeBrabenecAye
BenedettoAyePalmesanoAye
WeprinAyeWalshNay
RamosNayDeStefanoNay
BraunsteinAyeManktelowAye
McDonaldAyeSmullenNay
RozicAye
DinowitzAye
MagnarelliAye
ZebrowskiAye
BronsonAye
DilanAye
SeawrightAye
HyndmanAye
WalkerAye
Bichotte HermelAye
SimonAye
CruzAye
FahyAye

RULES Chair:Pretlow DATE:05/28/2024AYE/NAY:28/0 Action: Favorable
HeastieExcusedBarclayAye
WeinsteinAyeHawleyAye
PretlowAyeGiglioAye
CookAyeBlankenbushAye
GlickAyeNorrisAye
AubryExcusedRaAye
DinowitzAyeBrabenecAye
ColtonAyePalmesanoAye
MagnarelliAyeReillyAye
PaulinAye
Peoples-StokesAye
BenedettoAye
LavineAye
LupardoAye
ZebrowskiAye
ThieleAye
BraunsteinAye
DickensExcused
DavilaAye
HyndmanAye
RozicAye
BronsonAye

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A09865 Floor Votes:

There are no votes for this bill in this legislative session.
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A09865 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         9865--A
 
                   IN ASSEMBLY
 
                                     April 24, 2024
                                       ___________
 
        Introduced by M. of A. McDONALD -- read once and referred to the Commit-
          tee  on  Ways and Means -- committee discharged, bill amended, ordered
          reprinted as amended and recommitted to said committee
 
        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.
    17    § 2.  Subdivision 9 of section 1 of chapter 693 of the laws  of  1980,
    18  enabling  the  county of Albany to impose and collect taxes on occupancy
    19  of hotel or motel rooms in Albany county, as amended by chapter  105  of
    20  the laws of 2009, is amended to read as follows:
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15150-02-4

        A. 9865--A                          2
 
     1    (9)  All  revenues  resulting from the imposition of the tax under the
     2  local law shall be paid into the treasury of the county  of  Albany  and
     3  shall  be  credited  to  and  deposited  into  [three]  special funds as
     4  follows:
     5    (a)  Until the completion date as defined in subparagraph four of this
     6  paragraph:
     7    (1) Revenues from the tax imposed by such local law up  to  an  amount
     8  equal to one-sixth of such total revenue shall be credited to and depos-
     9  ited  in a special fund for convention and tourist development provided,
    10  however, that such local law shall provide  that  the  county  shall  be
    11  authorized  to  retain up to a maximum of ten per centum of such revenue
    12  to defray the necessary expenses of the  county  in  administering  such
    13  tax.  The  revenue derived from this portion of the tax, after deducting
    14  the amount provided for administering such  tax,  as  so  authorized  by
    15  local  law,  shall be allocated to pay for services performed subject to
    16  the terms and conditions contained in contracts  which  may  be  entered
    17  into  between  the  county and the Albany County Convention and Visitors
    18  Bureau, Inc. The funds so allocated shall be used  for  the  purpose  of
    19  promoting  Albany  county,  its  cities, towns and villages, in order to
    20  increase convention/trade show and tourist business.
    21    (2) Revenues from the tax imposed by such  local  law  equal  to  two-
    22  thirds  of  such  total  revenue shall be credited to and deposited in a
    23  special account to be known as the "civic center debt service  fund"  to
    24  be  created  by the county of Albany therefor and to be maintained sepa-
    25  rate and apart from any other funds and accounts of the  county.  Moneys
    26  in  such  account  shall be deposited in one or more of the banks desig-
    27  nated in the manner provided by law, as a depository  of  the  funds  of
    28  such  county.  Pending expenditure from such fund, moneys therein may be
    29  invested in the manner provided in section 6-f of the general  municipal
    30  law  or  in a successor statute to such section authorizing the types of
    31  investments which may be made by political  subdivisions.  Any  interest
    32  earned  or  capital gain realized on the moneys so deposited or invested
    33  shall accrue and become part of the fund. Such  local  law  may  provide
    34  that  any  moneys  in such fund shall be used, subject to appropriation,
    35  solely for the purpose of making debt service  payments  on  obligations
    36  issued  by the county to finance the acquisition, development (including
    37  construction), operation and repair and continuing use  and  maintenance
    38  of  a  civic  center  and  ancillary  facilities  therefor  (the "Albany
    39  project") at a site located in the city of Albany, county of Albany  and
    40  state  of  New  York,  bounded  generally by the South Mall Arterial and
    41  South Pearl, Howard and Eagle streets (the "Albany site")  which  ancil-
    42  lary  facilities  shall  include  but  not be limited to, any buildings,
    43  structures, parking facilities,  machinery,  equipment,  facilities  and
    44  appurtenances incidental thereto.
    45    (3) Revenues from the tax imposed by such local law equal to one-sixth
    46  of  such  total  revenue shall be credited to and deposited in a special
    47  fund to be known as the "Albany convention center authority fund" to  be
    48  created  by  the county of Albany therefor and to be maintained separate
    49  and apart from any other funds and accounts of the county.    Moneys  in
    50  such  account  shall be deposited in one or more of the banks designated
    51  in the manner provided by law, as a depository  of  the  funds  of  such
    52  county.  Pending  expenditure  from  such  fund,  moneys  therein may be
    53  invested in the manner provided in section 6-f of the general  municipal
    54  law  or  in a successor statute to such section authorizing the types of
    55  investments which may be made by political  subdivisions.  Any  interest
    56  earned  or  capital gain realized on the moneys so deposited or invested

        A. 9865--A                          3
 
     1  shall accrue and become part of the fund. Moneys in this fund  shall  be
     2  used  solely  and  exclusively by the Albany convention center authority
     3  for the development of a convention center project to be located in  the
     4  city  of  Albany.  The  county shall pay the moneys in such fund over to
     5  such authority upon application for such moneys by the authority.
     6    (4) As used in this subdivision, the term "completion date" shall mean
     7  the date on which the architect for the convention center project issues
     8  a certificate of substantial completion in substantial  conformity  with
     9  AIA  Document  G704-2000  stating that the convention center facility is
    10  sufficiently complete in accordance with the contract or  contracts  for
    11  construction  that the owner can occupy or utilize the convention center
    12  facility for its intended use.
    13    (b) On and after the completion date as defined in  subparagraph  four
    14  of paragraph (a) of this subdivision:
    15    (1)  The county shall be authorized to retain up to one percent of the
    16  total revenue to defray the necessary expenses of the county in adminis-
    17  tering this tax. The remaining revenue shall be the distribution amount,
    18  allocated as follows:
    19    (A) Revenues from the tax imposed by such local law up  to  an  amount
    20  equal  to  [one-sixth]  two-thirteenths of such [total revenue] distrib-
    21  ution amount shall be credited to and deposited in a  special  fund  for
    22  convention  and  tourism development [provided, however, that such local
    23  law shall provide that the county shall be authorized to retain up to  a
    24  maximum  of  ten  per  centum  of  such  revenue to defray the necessary
    25  expenses of the county in administering such tax].  The revenue  derived
    26  from  this  portion of the tax[, after deducting the amount provided for
    27  administering such tax, as so authorized by local law,] shall  be  allo-
    28  cated  to pay for services performed subject to the terms and conditions
    29  contained in contracts which may be entered into between the county  and
    30  the  Albany  County  Convention  and  Visitors Bureau, Inc. The funds so
    31  allocated shall be used for the purpose of promoting Albany county,  its
    32  cities,  towns  and villages, in order to increase convention/trade show
    33  and tourism business; and
    34    [(2)] (B) Revenue from the tax imposed by  such  local  law  equal  to
    35  [one-third] four-thirteenths of such [total revenue] distribution amount
    36  shall  be  credited to and deposited in a special account to be known as
    37  the "civic center debt service fund" to be  created  by  the  county  of
    38  Albany  therefor  and to be maintained separate and apart from any other
    39  funds and accounts of the county. Moneys in such account shall be depos-
    40  ited in one or more of the banks designated in the  manner  provided  by
    41  law,  as  a  depository of the funds of such county. Pending expenditure
    42  from such fund, moneys therein may be invested in the manner provided in
    43  section 6-f of the general municipal law or in a  successor  statute  to
    44  such  section  authorizing the types of investments which may be made by
    45  political subdivisions. Any interest earned or capital gain realized  on
    46  the  moneys so deposited or invested shall accrue and become part of the
    47  fund. Such local law may provide that any moneys in such fund  shall  be
    48  used,  subject  to  appropriation, solely for the purpose of making debt
    49  service payments on obligations issued by  the  county  to  finance  the
    50  acquisition,  development (including construction), operation and repair
    51  and continuing use and maintenance  of  a  civic  center  and  ancillary
    52  facilities therefor (the "Albany project") at a site located in the city
    53  of  Albany, county of Albany and state of New York, bounded generally by
    54  the South Mall Arterial and South Pearl, Howard and Eagle  streets  (the
    55  "Albany  site")  which  ancillary  facilities  shall  include but not be

        A. 9865--A                          4
 
     1  limited to, any buildings, structures,  parking  facilities,  machinery,
     2  equipment, facilities and appurtenances incidental thereto; and
     3    [(3)]  (C)  Revenues  from  the tax imposed by such local law equal to
     4  [one-half] six-thirteenths of such [total revenue]  distribution  amount
     5  shall  thereafter be credited to and deposited in the "Albany convention
     6  center authority fund" and shall be maintained separate and  apart  from
     7  any other funds and accounts of the county. Moneys in such account shall
     8  be  deposited  in  one  or  more  of  the banks designated in the manner
     9  provided by law, as a depository of the funds of  such  county.  Pending
    10  expenditure from such fund, moneys therein may be invested in the manner
    11  provided  in  section 6-f of the general municipal law or in a successor
    12  statute to such section authorizing the types of investments  which  may
    13  be  made by political subdivisions.  Any interest earned or capital gain
    14  realized on the moneys so deposited or invested shall accrue and  become
    15  part  of  the  fund. Moneys in this fund shall be used solely and exclu-
    16  sively by the Albany convention center  authority  for  the  development
    17  (including  construction), operation, repair, continuing use and mainte-
    18  nance of a convention center project to be located in the city of Albany
    19  and shall include  payment  of  debt  service  following  completion  of
    20  construction of such convention center project. The county shall pay the
    21  moneys  in  such  fund  over to such authority upon application for such
    22  moneys by the authority[.]; and
    23    (D) Revenues from the tax imposed by such local law equal to one-thir-
    24  teenth of such distribution amount shall be paid into  the  treasury  of
    25  the  county  of  Albany  and  shall  be credited to and deposited into a
    26  special fund for economic development activities,  business  development
    27  and  growth,  and  for promoting Albany county. The revenue derived from
    28  this portion of the tax, as so authorized by local law, shall  be  allo-
    29  cated  to pay for services performed subject to the terms and conditions
    30  contained in contracts which may be entered into between the county  and
    31  the Advance Albany County Alliance. The funds so allocated shall be used
    32  for the purpose of economic development activities, business development
    33  and growth, and for promoting Albany county.
    34    [(c)]  (2)  The state does hereby pledge to and agree with the holders
    35  of the bonds or notes described in [paragraph (d)] subparagraph three of
    36  this subdivision that the state will not in any way  impair  the  rights
    37  and  remedies  of  the  bondholders  or  noteholders until said bonds or
    38  notes, together with interest  thereon,  with  interest  on  any  unpaid
    39  installments  or  interest and all costs and expenses in connection with
    40  any action or proceeding by or on behalf of the bondholders or notehold-
    41  ers are fully met and discharged.
    42    [(d)] (3) It is hereby determined  that  [(1)]  (A)  the  acquisition,
    43  development  (including construction), operation and repair and continu-
    44  ing use and maintenance of the Albany project and the leasing of all  or
    45  any  part  of the Albany site and the issuance of bonds or notes by said
    46  county  for  such  purposes,  and  [(2)]  (B)   development   (including
    47  construction) of the Albany convention center project and the leasing of
    48  all or any part of the Albany convention center project and the issuance
    49  of  bonds  or notes by said authority for such purposes are for a proper
    50  governmental purpose and are for the benefit of the people of  the  city
    51  of  Albany,  the county of Albany and the state of New York and the same
    52  shall continue to be regarded as used in the performance  of  a  govern-
    53  mental function in the exercise of the powers conferred by this act.
    54    §  3.   Section 3 of chapter 105 of the laws of 2009, amending chapter
    55  693 of the laws of 1980 enabling the county  of  Albany  to  impose  and
    56  collect  taxes  on  occupancy  of  hotel or motel rooms in Albany county

        A. 9865--A                          5
 
     1  relating to revenues received from the  collection  of  hotel  or  motel
     2  occupancy  taxes,  as  amended  by  chapter  337 of the laws of 2023, is
     3  amended to read as follows:
     4    §  3.  This  act  shall take effect upon the adoption by the county of
     5  Albany of a local law imposing in such county the  additional  occupancy
     6  tax  authorized  by  this  act  and  shall expire and be deemed repealed
     7  December 31, [2024] 2027; provided that Albany county shall  notify  the
     8  legislative  bill  drafting commission upon the occurrence of the enact-
     9  ment of such local law in order that  the  commission  may  maintain  an
    10  accurate and timely effective data base of the official text of the laws
    11  of  the  state of New York in furtherance of effecting the provisions of
    12  section 44 of the legislative law and section 70-b of the  public  offi-
    13  cers law.
    14    §  4.  This act shall take effect immediately; provided, however, that
    15  the amendments to subdivisions 1 and 9 of section 1 of  chapter  693  of
    16  the  laws  of  1980, enabling the county of Albany to impose and collect
    17  taxes on occupancy of hotel or motel rooms in  Albany  county,  made  by
    18  sections  one  and  two  of this act shall not affect the repeal of such
    19  subdivisions and shall be deemed repealed therewith.
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