Bill Text: NY S08419 | 2017-2018 | 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 1-0)
Status: (Introduced - Dead) 2018-05-07 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S08419 Detail]
Download: New_York-2017-S08419-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 8419 IN SENATE May 7, 2018 ___________ 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 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 25 such city imposing such a tax shall be reduced by the rate of such 26 city's tax. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD15353-02-8S. 8419 2 1 (ii) Provided further that, any such city tax, to the extent that it 2 would require a reduction in the county's tax rate imposed pursuant to 3 this section in such city, shall not become effective before the 4 commencement of the county's next succeeding fiscal year and then only 5 if the city shall have given notice to such county of its imposition of 6 such tax at least six months prior to the commencement of such fiscal 7 year, provided, however, that the local legislative body of such county 8 may waive the requirement of such notice and postponement of the effec- 9 tive date of such city tax. 10 (9) All revenues resulting from the imposition of the tax under the 11 local law shall be paid into the treasury of Niagara county and shall be 12 credited to and deposited as follows: (a) the first four percentum (4%) 13 shall be deposited in the general fund of the county[,] thereafter to be 14 allocated and paid to a not-for-profit corporation under contract with 15 the county for the promotion of tourism in the county; and (b) the addi- 16 tional one percentum (1%) of such revenue from this tax shall be dedi- 17 cated to the operation of the Discover Niagara shuttle. Provided, howev- 18 er, that such local law shall provide that the county shall be 19 authorized to retain up to a maximum of five percent of such revenue to 20 defer the necessary expenses of the county in administering such tax. 21 § 2. This act shall take effect on the first day of the month next 22 succeeding the date on which it shall have become a law.