N.Y. GCT Law § 13-B

§ 13-b. Publicity fund. Any city may establish a publicity fund of\nsuch amount as the city council or other governing body may by\nresolution direct, to be expended for the purpose of advertising the\nadvantages of such city as a winter and summer resort, or for the\ncommemoration programs of historical events, or otherwise, including the\nnecessary and legitimate expense of securing the designation of such\ncity as the place for holding the convention or meeting of any\norganization or society, and for such other and additional purposes as\nmay tend to promote the general commercial and industrial welfare of the\ncity, and for that purpose may raise by taxation a sum not exceeding\ntwenty-five thousand dollars per annum to be assessed, levied and\ncollected in the same manner that other city taxes are assessed, levied\nand collected. Notwithstanding the provisions of this section, the city\ncouncil of any city may by local law establish a publicity fund in\nexcess of twenty-five thousand dollars per annum, as such local law\nshall direct. Such local law shall be subject to a referendum on\npetition. Such sum shall be raised by taxation and shall be assessed,\nlevied and collected in the same manner that other city taxes are\nassessed, levied and collected. Provided, however, that if the city\ncouncil of any city with a population of fifty thousand or less\nestablishes, by local law, a publicity fund in excess of fifty thousand\ndollars, such local law shall become operative only after it shall be\nadopted after submission to the qualified voters of the city, and due\nadoption thereof by a majority of the qualified voters of the city\nvoting thereon at a general election.\n