Cortland County directs hotel tax revenue toward tourism and development

Cortland County allocates hotel and motel tax revenue to tourism and other lawful county purposes related to economic development. This applies to revenue from hotel and motel taxes imposed under Cortland County local laws. Local law may authorize the county to keep up to 10% of the revenue to cover the cost of administering the tax. The law takes effect immediately.

The county uses at least 75% of up to the first $1 million in net yearly occupancy tax receipts to support tourism. The 75% minimum applies to up to the first $1 million in net occupancy tax receipts each year. After the amount kept for tax administration is deducted, the remaining net tax proceeds may be used for any lawful county purpose related to economic development. The allocation applies each year.