Bill Text: NY A02236 | 2019-2020 | General Assembly | Introduced

Bill Title: 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.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Engrossed) 2019-06-19 - RETURNED TO ASSEMBLY [A02236 Detail]

Download: New_York-2019-A02236-Introduced.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 22, 2019
        Introduced  by  M.  of A. NORRIS, MORINELLO -- 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 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-
    24  ment; provided, however, that such local laws  shall  provide  that  the
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        A. 2236                             2
     1  city shall be authorized to retain the necessary revenue to defer neces-
     2  sary expenses of the city in administering such tax. The revenue derived
     3  from the tax, after deducting the amount provided for administering such
     4  tax,  as  so  authorized by local law, shall be allocated to enhance the
     5  general economy of the city of Lockport as follows: (a) from  the  first
     6  four  percent  (4%),  twenty-five  percent of such revenue from this tax
     7  shall be used for the promotion of community and economic development in
     8  the city of Lockport; and the  remaining  seventy-five  percent  of  the
     9  first four percent (4%) of said revenue shall be allocated and paid to a
    10  not-for-profit  corporation  under  contract  with  the  county  for the
    11  promotion of tourism in the county; (b) the additional one percent  (1%)
    12  of such revenue from this tax shall be dedicated to the operation of the
    13  discover Niagara shuttle.
    14    §  2.  This  act  shall take effect on the first day of the month next
    15  succeeding the date on which it shall have become a law.