Bill Text: NY A02163 | 2019-2020 | General Assembly | Introduced

Bill Title: Relates to imposing an additional one percent occupancy tax in the county of Niagara to benefit the Discover Niagara Shuttle.

Spectrum: Partisan Bill (Republican 7-0)

Status: (Engrossed) 2019-06-19 - RETURNED TO ASSEMBLY [A02163 Detail]

Download: New_York-2019-A02163-Introduced.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 22, 2019
        Introduced  by  M.  of A. MORINELLO, NORRIS -- read once and referred to
          the Committee on Ways and Means
        AN ACT to amend the tax law, in relation to imposing an  additional  one
          percent occupancy tax in the county of Niagara to benefit 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-t of the tax  law,  as
     2  added  by  chapter  243  of  the  laws  of  2002, are amended to read as
     3  follows:
     4    (1) a.  Notwithstanding any other provisions of law to  the  contrary,
     5  the  county  of  Niagara is hereby authorized and empowered to adopt and
     6  amend local laws imposing in such county a tax, in addition to any other
     7  tax authorized and imposed pursuant to this article such as the legisla-
     8  ture has or would have the power and authority to  impose  upon  persons
     9  occupying  hotel or motel rooms in such county. For the purposes of this
    10  section, the term "hotel" or "motel" shall mean and include any facility
    11  providing lodging on an overnight basis and shall include those  facili-
    12  ties  designated  and  commonly  known  as "bed and breakfast", inns and
    13  tourist homes.
    14    b. (i) The rates of such tax shall not exceed [four] five  percent  of
    15  the  per diem rental rate for each room, provided however, that such tax
    16  shall not be applicable to a permanent resident of a hotel or motel. For
    17  the purposes of this section the term "permanent resident" shall mean  a
    18  person  occupying  any  room  or  rooms in a hotel or motel for at least
    19  thirty consecutive days. Notwithstanding any  other  provision  of  this
    20  section, any city in the county of Niagara imposing hotel or motel taxes
    21  pursuant  to the authority of this subpart shall have the prior right to
    22  impose such taxes in such city, up to the maximum rate of tax authorized
    23  for such city in this subpart; and the rate  of  tax  authorized  to  be
    24  imposed  by  the county pursuant to the authority of this section in any
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        A. 2163                             2
     1  such city imposing such a tax shall be  reduced  by  the  rate  of  such
     2  city's tax.
     3    (ii)  Provided  further that, any such city tax, to the extent that it
     4  would require a reduction in the county's tax rate imposed  pursuant  to
     5  this  section  in  such  city,  shall  not  become  effective before the
     6  commencement of the county's next succeeding fiscal year and  then  only
     7  if  the city shall have given notice to such county of its imposition of
     8  such tax at least six months prior to the commencement  of  such  fiscal
     9  year,  provided, however, that the local legislative body of such county
    10  may waive the requirement of such notice and postponement of the  effec-
    11  tive date of such city tax.
    12    (9)  All  revenues  resulting from the imposition of the tax under the
    13  local law shall be paid into the treasury of Niagara county and shall be
    14  credited to and deposited as follows: (a) the first four percentum  (4%)
    15  shall be deposited in the general fund of the county[,] thereafter to be
    16  allocated  and  paid to a not-for-profit corporation under contract with
    17  the county for the promotion of tourism in the county; and (b) the addi-
    18  tional one percentum (1%) of such revenue from this tax shall  be  dedi-
    19  cated to the operation of the Discover Niagara shuttle. Provided, howev-
    20  er,  that  such  local  law  shall  provide  that  the  county  shall be
    21  authorized to retain up to a maximum of five percent of such revenue  to
    22  defer the necessary expenses of the county in administering such tax.
    23    §  2.  This  act  shall take effect on the first day of the month next
    24  succeeding the date on which it shall have become a law.