RESOLUTION NO. 235 of 2008 DATED: July 22, 2008

WHEREAS, on June 24, 2008 a proposed Local Law for the County of Montgomery County entitled "A Local Law Which Rescinds Local Law #2 OF 2005 and Amends Local Law #2 OF 1990 - Local Laws Which Created and Set Guidelines for the Montgomery County Occupancy Tax and its Advisory Board" was presented to the Board of Supervisors for consideration, and

WHEREAS, on June 24, 2008 Resolution 219 of 2008 was adopted authorizing and directing that a Public Hearing be held by the Board of Supervisors on the 22nd day of July, 2008 at the time and place appointed, and

WHEREAS, said public hearing has been held.

RESOLVED, that Introductory Local Law B of 2008 (now known as "Local Law #5") entitled "A LOCAL LAW WHICH RESCINDS LOCAL LAW #2 OF 2005 AND AMENDS LOCAL LAW #2 OF 1990 - LOCAL LAWS WHICH CREATED AND SET GUIDELINES FOR THE MONTGOMERY COUNTY OCCUPANCY TAX AND ITS ADVISORY BOARD" hereby is adopted and is incorporated as follows:

Be it enacted by the Board of Supervisors of the County of Montgomery as follows:

Local Law #2 of 2005 is hereby rescinded, and

FURTHER RESOLVED, that Local Law #2 of 1990 is hereby amended as follows:

Section 1:  Purpose - shall now read:

The general purpose of this local law is to authorize a hotel or motel occupancy tax in Montgomery County.  This local law has been authorized by enabling legislation of an amendment to the Tax Law of the State of New York, which added a new Section 1202 - K.  The State Legislature and the Governor enacted such legislation into law during the 1990 Legislative Session and further amended said law during the 2003 Legislative Session.

Section 2:  Justification - shall now read:

This local law provides for the imposition of a hotel/motel occupancy tax ("bed tax") in the County not to exceed four percent.  Such a tax will be charged to persons occupying any facility providing lodging on an overnight basis, including hotels, motels, bed and breakfast inns and tourist facilities.  The bed tax is not applicable to "permanent residents", which are those individuals occupying any room or rooms for at least 30 consecutive days.

All revenues resulting from the imposition of the bed tax will be paid to the Montgomery County Treasurer and deposited in a special tourism/promotion account.  The proceeds from this account shall be allocated by the Board of Supervisors to promote tourism and other directly related and supporting activities.  All monies raised from the tax shall serve as a supplement to all other County tourism funds in order that tourism is effectively promoted within the County.

Section 3. Definitions - shall remain the same.

Section 4:  Rate - shall now read:

The rate of such tax shall not exceed four (4) percent of the per diem rental rate for each room, provided however, that such tax shall not be applicable to a permanent resident of a hotel or motel.

Section 5:  Tax Collection and Administration - shall remain the same.

Section 6:  Advisory Board - shall be deleted in its entirety and replaced with the following:

Section 6:  Oversight and Reporting

1.)   The Montgomery County Agriculture, Planning and Development Committee, a standing committee of the Board of Supervisors, shall have oversight over Occupancy Tax Funds.

a.    Said Committee shall advise the Board of Supervisors concerning the collection, management and disbursement of revenues generated by the tax imposed by section 1202-k of the NYS Tax Law;

b.   Said Committee shall identify, review and evaluate and make recommendations to the Board of Supervisors concerning tourism-related issues and the application of such revenues as they impact upon Montgomery County, to enhance and develop the general economy of the County of Montgomery and the towns therein in relation to such issues;

c.   Said Committee shall carry out such other duties as the Board of Supervisors may determine which are germane to its establishment;

2.)   The County Treasurer, in conjunction with Agriculture, Planning and Development Committee, shall provide all reporting requirements regarding Occupancy Tax Funds.

a.   In accordance with generally accepted accounting principles, the Treasurer of Montgomery County, as its chief fiscal officer, shall issue an annual report to the Board of Supervisors and to any other entity mandated by the Board of Supervisors of Montgomery County to receive the same.

i.   Such report shall be issued no later than the date on which the Budget Officer of Montgomery County files his tentative annual budget with the Montgomery County Board of Supervisors, pursuant to section 354 of NYS County Law.

ii.   Such report shall
     
     1.   Reflect a compilation of collections as well as the activities for
          the immediately preceding twelve months period, generated through
          the use of such revenues generated pursuant to Section 1202-k of the
          NYS Tax Law, with particular emphasis on any information compiled
          from Tourism Promotion Agency reporting and Hospitality Grant Award
          reporting and any other promotion of tourism, conventions, trade
          shows, and any other directly related and supporting activities
          throughout Montgomery County; and

     2.   Make recommendations concerning other future organizations,
          implementations and the use of such revenues.

Section 7:  Saving Clause - shall remain the same.

Section 8:  Effective Date - shall now read:

This Local Law shall take effect upon its filing thereof in the NYS Office of the Secretary of the State.

, and

FURTHER RESOLVED, that the Clerk of the Board of Supervisors hereby is authorized and directed to file one certified copy thereof in the Office of the Secretary of State and to ensure that it is published in the County’s designated legal newspapers, as required by law.

RESOLUTION ADOPTED with Aye(1349).  Supervisor Baia voted Nay.  Supervisors Greco, Paton and Stagliano were absent. (7/22/2008)