Allows for the imposition of an additional one percent occupancy tax by the city of Lockport, Niagara county to be dedicated to the operation of the Discover Niagara Shuttle.
STATE OF NEW YORK
________________________________________________________________________
2080
2019-2020 Regular Sessions
IN SENATE
January 22, 2019
___________
Introduced by Sen. ORTT -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to imposing an additional one
percent occupancy tax in the city of Lockport, Niagara County to be
dedicated to the operation of the Discover Niagara Shuttle
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivisions 1 and 9 of section 1202-o of the tax law, as
2 amended by chapter 243 of the laws of 2002, are amended to read as
3 follows:
4 (1) Notwithstanding any other provisions of law to the contrary, the
5 city of Lockport, Niagara county is hereby authorized and empowered to
6 adopt and amend local laws imposing in such county a tax, in addition to
7 any other tax authorized and imposed pursuant to this article such as
8 the legislature has or would have the power and authority to impose upon
9 persons occupying hotel or motel rooms in such county. For the purposes
10 of this section, the term "hotel" or "motel" shall mean and include any
11 facility providing lodging on an overnight basis and shall include those
12 facilities designated and commonly known as "bed and breakfast", inns,
13 and tourist homes. The rates of such tax shall not exceed [four] five
14 percent (5%) of the per diem rental rate for each room, provided, howev-
15 er, that such tax shall not be applicable to a permanent resident of a
16 hotel or motel. For the purposes of this section the term "permanent
17 resident" shall mean a person occupying any room or rooms in a hotel or
18 motel for at least fourteen consecutive days.
19 (9) All revenues resulting from the imposition of the tax under the
20 local laws shall be paid into the treasury of the city of Lockport and
21 shall be credited to and deposited in the general fund of the city,
22 thereafter to be allocated at the discretion of the common council of
23 the city of Lockport for the purposes of tourism and economic develop-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02861-01-9
S. 2080 2
1 ment; provided, however, that such local laws shall provide that the
2 city shall be authorized to retain the necessary revenue to defer neces-
3 sary expenses of the city in administering such tax. The revenue derived
4 from the tax, after deducting the amount provided for administering such
5 tax, as so authorized by local law, shall be allocated to enhance the
6 general economy of the city of Lockport as follows: (a) from the first
7 four percent (4%), twenty-five percent of such revenue from this tax
8 shall be used for the promotion of community and economic development in
9 the city of Lockport; and the remaining seventy-five percent of the
10 first four percent (4%) of said revenue shall be allocated and paid to a
11 not-for-profit corporation under contract with the county for the
12 promotion of tourism in the county; (b) the additional one percent (1%)
13 of such revenue from this tax shall be dedicated to the operation of the
14 discover Niagara shuttle.
15 § 2. This act shall take effect on the first day of the month next
16 succeeding the date on which it shall have become a law.
