NY S06012

Authorizes counties in New York State to establish tourism improvement districts (TIDs) to fund tourism promotion activities, excluding counties within cities with populations of one million or more (New York City)

Defines "business" as hotels, motels, inns, bed and breakfasts, and lodging facilities providing hotel services; explicitly excludes single-family dwellings such as bungalows, cottages, and cabins

Requires a district plan that includes a map, boundary description, proposed improvements and costs, financing sources, implementation timeline, and identification of a district management association

Allows business owners paying more than 50% of total district assessments to block formation by filing objections within 30 days of the public hearing, and permits annual dissolution petitions by owners representing more than 50% of assessments

Protects existing public employees by preserving collective bargaining rights and prohibiting displacement of workers or transfer of duties to contracting entities as a result of district creation