Delaware County could combine groups managing lodging and dining taxes

The county executive could pass a local law combining these groups’ tax fund duties under one board. This applies only in Delaware County to groups authorized to manage its lodging or food and drink tax funds. The single board would manage money from both taxes. The proposed chapter would take effect July 1, 2026.

The local law would close the former groups and end their members’ terms. This applies to Delaware County groups authorized to manage either tax’s funds if the county combines them. The county executive could not later restore the former groups and return their lodging or food and drink tax duties. The groups would close and their members’ terms would end on the day the county adopts the local law.

The county executive could set the board’s size and would set appointment rules and member terms. If Delaware County forms the combined board, it must have an odd number of members, all living in the county. Political party affiliation cannot count in appointment rules. Members cannot receive salary or benefits, but they are entitled to repayment for necessary work expenses. Each member’s term could last no more than four years.

The combined board would manage existing tax funds and take over the former groups’ commitments, records, and property. This covers Delaware County lodging and food and drink tax funds and the former groups’ commitments, records, and property if the county combines them. Tax money would stay in its fund and could be used only for the purposes allowed for that tax. The fund rules apply to money there when the county adopts the local law. Commitments made or in effect on or before that day carry over, and records and property transfer that day.