New York legislation · 2025-2026 General Assembly
New York S10556: Relates to the allocation and use of the revenues raised from the imposition of hotel and motel taxes in Cortland county
Status: Signed into law, August 21, 2026
Relates to the allocation and use of the revenues raised from the imposition of hotel and motel taxes in Cortland county; provides that a certain percentage of such net annual occupancy receipts be utilized to support and enhance tourism and tourist activity; provides that the remaining portion be used for any lawful county purpose related to economic development.
What the bill says
An act to amend the tax law, in relation to the allocation and use of revenues raised from the imposition of hotel and motel taxes in Cortland county.
From the introduced text, May 21, 2026:
AN ACT to amend the tax law, in relation to the allocation and use of revenues raised from the imposition of hotel and motel taxes in Cortland county THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 9 of section 1202-g of the tax law, as added by chapter 341 of the laws of 1987, is amended to read as follows: (9) All revenues resulting from the imposition of the tax under the local laws shall be paid into the treasury of Cortland county and shall be credited to and deposited [in the general fund of the county, thereafter] INTO A RESERVE ACCOUNT to be allocated for tourist and convention development AND ANY OTHER LAWFUL PURPOSE OF THE COUNTY RELATED TO ECONOMIC DEVELOPMENT AS SET FORTH HEREIN; provided, however, that 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. The revenue derived from the tax, after deducting the amount provided for administering such tax, as so authorized by local law, shall be allocated [to enhance the general economy of Cortland county, its cities, towns, and villages, through promotion of tourist activities, conventions, trade …
Sponsors
- Lea Webb (D, 52) · primary sponsor
Latest actions
- : SIGNED CHAP.269
- : DELIVERED TO GOVERNOR
- : RETURNED TO SENATE
- : PASSED ASSEMBLY
- : HOME RULE REQUEST
- : ORDERED TO THIRD READING RULES CAL.435
- : SUBSTITUTED FOR A11466
- : REFERRED TO WAYS AND MEANS
- : DELIVERED TO ASSEMBLY
- : PASSED SENATE
Votes
- Senate Rules Committee: COMMITTEE Vote (June 2, 2026): 19 yea, 1 nay, passed
- FLOOR Vote (June 2, 2026): 56 yea, 5 nay, passed
Subjects: Tax Law
Common questions
- What is S10556?
- S10556 is a bill in the New York Legislature (2025-2026 General Assembly): Relates to the allocation and use of the revenues raised from the imposition of hotel and motel taxes in Cortland county.
- What does S10556 do?
- In its own words: An act to amend the tax law, in relation to the allocation and use of revenues raised from the imposition of hotel and motel taxes in Cortland county.
- What is the status of S10556?
- Signed into law as of August 21, 2026. Latest action: SIGNED CHAP.269 (August 21, 2026).
- Who sponsored S10556?
- Lea Webb (D, 52).
- Where is the official record for S10556?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/S10556
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.