[Effective until 11/30/2025]
Notwithstanding any other provision of law to the contrary, the county of Chautauqua is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax, in addition to any other tax authorized and imposed pursuant to this article, such as the legislature has or would have the power and authority to impose upon persons occupying hotel or motel rooms in such county. For the purposes of this section, the term "hotel" or "motel" shall mean and include any professionally managed real property providing lodging on an overnight basis and shall include cottages, apartments, condominiums and those facilities designated and commonly known as "bed and breakfast" and "tourist" facilities.The rates of such tax shall not exceed five percent of the per diem rental rate for each room provided, however, that such tax shall not be applicable to a permanent resident of such rooms in lodging facilities having less than five rentable units. For the purposes of this section, the term "permanent resident" shall mean a person occupying any room or rooms in a hotel or motel for at least thirty consecutive days.
[Effective 11/30/2025]
Notwithstanding any other provision of law to the contrary, the county of Chautauqua is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax, in addition to any other tax authorized and imposed pursuant to this article, such as the legislature has or would have the power and authority to impose upon persons occupying hotel or motel rooms in such county. For the purposes of this section, the term "hotel" or "motel" shall mean and include any professionally managed real property providing lodging on an overnight basis and shall include cottages, apartments, condominiums and those facilities designated and commonly known as "bed and breakfast" and "tourist" facilities.The rates of such tax shall not exceed three percent of the per diem rental rate for each room provided, however, that such tax shall not be applicable to a permanent resident of such rooms in lodging facilities having less than five rentable units. For the purposes of this section, the term "permanent resident" shall mean a person occupying any room or rooms in a hotel or motel for at least thirty consecutive days.
[Effective until 11/30/2025]
All revenues resulting from the imposition of the tax under the local laws shall be paid into the treasury of the county of Chautauqua to benefit tourism, recreation, and related economic development. The revenue derived from such tax, after deducting the amount provided for administering such tax and such programs as so authorized by local law, shall be allocated as follows:[Effective 11/30/2025]
All revenues resulting from the imposition of the tax under the local laws shall be paid into the treasury of the county of Chautauqua and shall be credited to and deposited in a special tourism and convention fund, thereafter to be allocated by the county legislature of Chautauqua county through the county budget process for tourism and convention development in such county. The revenue derived from such tax, after deducting the amount provided for administering such tax as so authorized by local law, shall be allocated only for the purposes of enhancing and promoting Chautauqua county, its cities, towns and villages through the promotion of tourism, conventions, trade shows, special events and other directly related and supporting activities including, but not limited to, programs to improve the aesthetic qualities of the county; to enhance the environment; to improve infrastructure related to tourism, conventions and trade shows; to develop, operate and maintain parks, recreational facilities and tourist attractions; and such other programs as authorized by local law. Such local laws shall provide that the county shall be authorized to retain up to a maximum of ten percent of such revenue to defer the necessary expenses of the county in administering such tax.N.Y. Tax Law § 1202-J