Bill Text: NY S02826 | 2019-2020 | General Assembly | Introduced

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

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2019-12-20 - signed chap.692 [S02826 Detail]

Download: New_York-2019-S02826-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          2826
                               2019-2020 Regular Sessions
                    IN SENATE
                                    January 29, 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 Niagara Falls 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-l of the tax law, as
     2  amended by chapter 247 of the laws of  2006,  are  amended  to  read  as
     3  follows:
     4    (1)  Notwithstanding  any other provisions of law to the contrary, the
     5  city of Niagara Falls is hereby authorized and empowered  to  adopt  and
     6  amend  local  laws  imposing  in  such city a tax in addition to any tax
     7  authorized and imposed pursuant to this article such as the  legislature
     8  has or would have the power and authority to impose on persons occupying
     9  hotel and motel rooms in such city. The rate of such tax shall be [five]
    10  six  per centum [(5%)] (6%) per day of the rent or charge for each room;
    11  provided, however, such tax shall not be applicable to a permanent resi-
    12  dent of a hotel. For the purposes of this section, the  term  "permanent
    13  resident" shall mean a person occupying any room or rooms in a hotel for
    14  at least thirty consecutive days.
    15    (9)  Revenues  resulting from the imposition of tax authorized by this
    16  act shall be paid into the treasury of the city  of  Niagara  Falls  and
    17  shall  be  credited to and deposited in the general fund account of such
    18  city and shall be used only for the promotion of  convention  activities
    19  and  tourism  as follows: (a) from the first four [percentum] per centum
    20  (4%), eighty percent of such revenue from this tax  shall  be  allocated
    21  and  paid to a not-for-profit corporation under contract with the county
    22  for the promotion of tourism in the  county;  fifteen  percent  of  such
    23  revenue  shall  be  retained  by  the city of Niagara Falls for any city
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02856-01-9
        S. 2826                             2
     1  purpose; and the remaining five percent of said first  four  [percentum]
     2  per  centum  (4%)  of  revenue  shall be retained by the city of Niagara
     3  Falls for administration and collection costs; (b)  the  additional  one
     4  percentum  (1%)  of such revenue from this tax first authorized pursuant
     5  to chapter two hundred forty-seven of the laws of two thousand six shall
     6  be dedicated to the continuation of a trolley service for the purpose of
     7  transporting guests of hotels and motels to  area  tourism  attractions;
     8  and  (c) an additional one per centum (1%) of revenue shall be dedicated
     9  to the operation of the Discover Niagara shuttle. The terms  "convention
    10  activities"  and  "tourism"  may  be defined by a resolution of the city
    11  council of the city of Niagara Falls.
    12    § 2. This act shall take effect on the first day  of  the  month  next
    13  succeeding the date on which it shall have become a law.