Extends the authorization for the allocation of revenue from the hotel and motel taxes in Chautauqua county and extends the authorization for such taxes

◆ The sponsor's argument

Why George Borrello says this is needed

The bed tax in Chautauqua County has always been` designated as a fund- ing mechanism to promote tourism, special events, and related economic development initiatives. In 1989, Chautauqua County was authorized to impose a-3% bed tax, with all the funds deposited into a special tourism and convention fund. In 2007, Chautauqua County was authorized to increase the bed tax to 5%, with three-fifths being deposited in the tourism and convention fund and the remaining revenues into a lake management and enhancement fund. The additional funding recognized the importance of Chautauqua Lake and the other lakes in Chautauqua County as economic drivers for the tourism industry. The current bed tax authorization expires on November 30, 2025. This bill extends the authorization for the current 5% bed tax through Novem- ber 20, 2027. This bill also amends the current language to confirm that all the bed tax funds (after deducting a maximum of 10* for the administration of such tax and such programs) must be used to benefit tourism, recreation, and related economic development. The tourism and hospitality industry collect the bed tax, and all the resulting funds are intended to benefit the tourism and hospitality industry. This bill amends the current language to require that at least onehalf of the funds in the special tourism and convention fund be allocated to the official tourism promotion agency for the county for marketing, advertising and promoting the county. The remaining funds in the tourism and convention fund can be used for trade shows, special events, parka, recreational facilities, tourism attractions, and similar activities. This bill amends the current language to require that at least one-half of the funds in the special lake management and enhancement fund must be used for the control, treatment, and/or removal of invasive and nuisance macrophytes, reduction of harmful algae blooms, and/or shoreline clean- up. The remaining funds can be used to enhance the lakes for fishing, boating, and other recreational activities; reduction of watershed erosion, sedimentation, and nutrient loading; and similar activities. This language is intended to ensure that at least one-half of the lake management and enhancement funds are used directly for in-lake manage- ment activities, such as those performed by the Chautauqua Lake Associ- ation, Chautauqua Lake Partners, Cassadaga Lakes Association, Findley Lake Watershed Foundation, Bear Lake Association, and for Mobitrac and shoreline cleanup; these funds are not intended to be used for third- party staff expenses for project evaluation, supervision or related management or administrative expenses, such as the county watershed coordinator or the Chautauqua Lake & Watershed Management Alliance. Finally, this bill authorizes the county, as a condition of receiving funding, to require recipients of such funding to meet specified performance requirements; meet maintenance-of-effort requirements; provide matching contributions; comply with reasonable limitations on fund balances; comply with appropriate accounting, performance, and reporting requirements, including timely reporting of time and material costs, GPS tracking data, equipment utilization information, and similar information; cooperate and coordinate with the county and with other organizations and entities receiving funding; and impose similar requirements and restrictions on recipients of such funding.

This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.