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Local Law Filing New York State Department of State Division of Corporations, State Records and Uniform Commercial Code One Commerce Plaza, 99 Washington Avenue Albany, NY 12231-0001 www.dos.state.ny.us/corps (Use this form to file a local law with the Secretary of State.) Text of law should be given as amended. Do not include matter being eliigji^ited and do not use italics or underlining to indicate new matter. ©iPARTMENT^O^^ FILED xJCounty • C i t y • T o w n •Village (Select one:) of Cortland JUN 11 2013 MISCELLANEOUS & STATE RECORDS Local Law No. 4 of the year 2013 A local law Local Law No. 1 of 2009, Imposing a Tax upon the Occupancy of Hotel and (Insert Title) Motel Rooms in Cortland County, Pursuant to New York State Tax Law, Article 29 Section 1202-g Be it enacted by the Legislature of the (Name of Legislative Body) XjCounty • C i t y • T o w n •Village (Select one:) of Cortland as follows See Attached (If additional space is needed, attach pages the same size as this sheet, and number each.) DOS-0239-f-l (Rev. 02/10) Page 2 of 4 ---PAGE BREAK--- (Complete the certification in the paragraph that applies to the filing of this local law and strike out that which is not applicable.) 1. (Final adoption by local legislative body only.) I hereby certify that the local law annexed hereto, designated as local law No. the((^^City)(Town)(VillQgo) of Cortland CoiliainH"lSounty Legislature on (Name of Legislative Body) provisions of law. of 20 13 of 2013 was duly passed by the in accordance with the applicable 2. (Passage by local legislative body with approval, no disapproval or repassage after disapproval by the Elective Chief Executive Officer*.) I hereby certify that the local law annexed hereto, designated as local law No. of 20 of the (County)(City)(Town)(Village) of was duly passed by the on 20 (Name of Legislative Body) (repassed after disapproval) by the on 20 (Elective Chief Executive Officer*) , in accordance w ith the applicable provisions of law. and was (approved)(not approved) and was deemed duly adopted 3. (Final adoption by referendum.) I hereby certify that the local law annexed hereto, designated as local law No. the (County)(City)(Town)(Village) of on 20 (Name ofLegisiative Body) (repassed after disapproval) by the (Elective Chief Executive Officer*) of 20 of was duly passed by the , and was (approved)(not approved) on 20 Such local law was submitted to the people by reason ofa (mandatory)(permissive) referendum, and received the affirmative vote of a majority of the qualified electors voting thereon at the (general)(special)(annual) election held on 20 , in accordance with the applicable provisions of law. 4. (Subject to permissive referendum and final adoption because no valid petition was filed requesting referendum.) I hereby certify that the local law annexed hereto, designated as local law No. of 2 0 _ of the (County)(City)(Town)(Village) of was duly passed by the on 20 , and was (approved)(not approved) 20 . Such local (Name of Legislative Body) (repassed after disapproval) by the on (Elective Chief Executive Officer*) law was subject to permissive referendum and no valid petition requesting such referendum was filed as of 20 , in accordance with the applicable provisions of law. * Elective Chief Executive Officer means or includes the chief executive officer of a county elected on a county-wide basis or, if there be none, the chairperson of the county legislative body, the mayor of a city or village, or the supervisor of a town where such officer is vested with the power to approve or veto local laws or ordinances. DOS-0239-f-l (Rev. 02/10) Page 3 of 4 ---PAGE BREAK--- 5. (City local law concerning Charter revision proposed by petition.) I hereby certify that the local law annexed hereto, designated as local law No. of 20 „ of the City of having been submitted to referendum pursuant to the provisions of section (36)(37) of the Municipal Home Rule Law, and having received the affirmative vote ofa majohty ofthe qualified electors of such city voting thereon at the (special)(general) election held on 20 , became operative. 6. (County local law concerning adoption of Charter.) I hereby certify that the local law annexed hereto, designated as local law No. of 20 of the County of ^State of New York, having been submitted to the electors at the General Election of November 20 pursuantto subdivisions 5 and 7 of section 33 ofthe Municipal Home Rule Law, and having received the affirmative vote of a majohty of the qualified electors of the cities of said county as a unit and a majohty of the qualified electors ofthe towns of said county considered as a unit voting at said general election, became operative. (If any other authorized form of final adoption has been followed, please provide an appropriate certification.) I further certify that I have compared the preceding local law with the onginal on file in this office and that the same is a correct therefrom and of the whole of such onginal local law, and was finally adopted in the manner indicated in paragraph J above. \ Clerk ofthe c6unty legislative body, City, Town orVillage Clerk or officer designated by local legislative body (Seal) Date: . f ^ - ^ ^ ^^US (Certification to be executed by County Attorney, Corporation Counsel, Town Attorney, Village Attorney or other authorized attorney of locality.) STATE OF NEW YORK COUNTY OF f^ T ^ / ^ n I, the undersigned, hereby certify that the foregoing local law contains^tb^^rect text and that all proper proceedings have been had or taken for the enactment ofthe local law annexed herel ignature •dward Purser, County Attorney Title County City Cortland Town Village Date: DOS-0239-f-l (Rev. 02/10) Page 4 of 4 ---PAGE BREAK--- ON MOTION OF MR. PARK RESOLUTION NO. 129-13 Adopt Proposed Local Law of 2013 A Local Law to Amend Local Law No. 1 of 2009, Imposing a Tax upon the Occupancy of Hotel and Motel Rooms in Cortland County, Pursuant to New York State Tax Law, Article 29, Section 1202-g Be it enacted by the County Legislature of the County of Cortland as follows: Section 1 Legislative Intent The Cortland County Legislature hereby finds that the intent of this Local Law is to amend Section 4, subdivision 9 of Local Law No. 1 of 2009, to provide for an adjustment in the quarterly filing dates for Occupancy Tax Retums to coincide with New York State quarterly sales tax filing dates. Section 2 Authority New York State Tax Law, Article 29, Section 1202-g authorizes Cortland County to adopt and amend local laws imposing a tax, in addition to any other tax authorized and imposed pursuant to that article, upon persons occupying hotel or motel rooms in Cortland County. Tax Law Section 1202-g, subdivision permits Cortland County, by local law, to vary the dates for the filing of retums and the payment of the occupancy tax. Section 3 Local Law No. 1 of 2009, Section 4, subdivision 9 is hereby amended to read as follows: 9. Returns: a. Every operator shall file with the Chairman of the Cortland County Legislature a retum of occupancy, rents, and of taxes payable thereon for the periods ending Febmary 28^^, May 31^^, August 31^\ and November 30^^ of each year, on and after July 2013. During the transition to the new quarterly retum periods, the quarterly retum period which previously ended on July 31^^ of 2013 will include an additional month and so end on August 31 thus resulting in one four month period (to include the months ending May 31'', June 30'^ July 31'^, and August 31'') in 2013, for that year only. Such retums shall be filed within twenty (20) days from the expiration of the period covered thereby. If the twentieth day falls on a Saturday, Sunday, or legal holiday, the retum and tax will be due on the next Cortland County working day. ---PAGE BREAK--- The Chairman may permit or require retums to be made by other periods and upon such dates as he may specify. If the Chairman deems it necessary in order to ensure the payment ofthe tax imposed by this law, he or she may require retums to be made for shorter periods than those prescribed pursuant to the foregoing provision of this section and upon such dates as he or she may specify. Section 4 Separability If any provision of this local law or the application thereof to any person or circumstance is held to be invalid, the remainder of this local law and the application of such provision to other persons or circumstances shall not be affected thereby. Section 5 Effective Date This Local Law shall take effect upon filing in the Office of the Secretary of State as provided by Section 27 of the Municipal Home Rule Law. STATE OF NEW YORK) SS: COUNTY OF CORTLAND) This is to certify that I, the undersigned, Clerk of the Cortland County Legislature, have compared the foregoing copy with the original now on file in this office, and that the above actions were passed by the Cortland County Legislature on the day of May, 2013 and that the same is a correct and true transcript of such actions taken. IN WITNESS WHEREOF I have hereunto set my hand and the official seal ofthe CORTLAND COUNTY LEGISLATURE, this 24^^ day of May, 2013. 3 Jeremy D. Boylan, Clerk of the Legislature Cortland County