Bill Text: NY A10528 | 2017-2018 | 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 1-0)
Status: (Introduced - Dead) 2018-06-07 - reported referred to rules [A10528 Detail]
Download: New_York-2017-A10528-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 10528 IN ASSEMBLY May 4, 2018 ___________ Introduced by M. of A. 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 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 25 city shall be authorized to retain the necessary revenue to defer neces- 26 sary expenses of the city in administering such tax. The revenue derived 27 from the tax, after deducting the amount provided for administering such EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD15501-01-8A. 10528 2 1 tax, as so authorized by local law, shall be allocated to enhance the 2 general economy of the city of Lockport as follows: (a) from the first 3 four percent (4%), twenty-five percent of such revenue from this tax 4 shall be used for the promotion of community and economic development in 5 the city of Lockport; and the remaining seventy-five percent of the 6 first four percent (4%) of said revenue shall be allocated and paid to a 7 not-for-profit corporation under contract with the county for the 8 promotion of tourism in the county; (b) the additional one percent (1%) 9 of such revenue from this tax shall be dedicated to the operation of the 10 discover Niagara shuttle. 11 § 2. This act shall take effect on the first day of the month next 12 succeeding the date on which it shall have become a law.
