S T A T E O F N E W Y O R K
________________________________________________________________________
10528
I N A S S E M B L Y
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:
Section 1. Subdivisions 1 and 9 of section 1202-o of the tax law, as
amended by chapter 243 of the laws of 2002, are amended to read as
follows:
(1) Notwithstanding any other provisions of law to the contrary, the
city of Lockport, Niagara county is hereby authorized and empowered to
adopt and amend local laws imposing in such county a tax, in addition to
any other tax authorized and imposed pursuant to this article such as
the legislature has or would have the power and authority to impose upon
persons occupying hotel or motel rooms in such county. For the purposes
of this section, the term "hotel" or "motel" shall mean and include any
facility providing lodging on an overnight basis and shall include those
facilities designated and commonly known as "bed and breakfast", inns,
and tourist homes. The rates of such tax shall not exceed [four] FIVE
percent (5%) of the per diem rental rate for each room, provided, howev-
er, that such tax shall not be applicable to a permanent resident of a
hotel or motel. For the purposes of this section the term "permanent
resident" shall mean a person occupying any room or rooms in a hotel or
motel for at least fourteen consecutive days.
(9) All revenues resulting from the imposition of the tax under the
local laws shall be paid into the treasury of the city of Lockport and
shall be credited to and deposited in the general fund of the city,
thereafter to be allocated at the discretion of the common council of
the city of Lockport for the purposes of tourism and economic develop-
ment; provided, however, that such local laws shall provide that the
city shall be authorized to retain the necessary revenue to defer neces-
sary expenses of the city in administering such tax. The revenue derived
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.
LBD15501-01-8
A. 10528 2
tax, as so authorized by local law, shall be allocated to enhance the
general economy of the city of Lockport as follows: (A) FROM THE FIRST
FOUR PERCENT (4%), twenty-five percent of such revenue from this tax
shall be used for the promotion of community and economic development in
the city of Lockport; and the remaining seventy-five percent of THE
FIRST FOUR PERCENT (4%) OF said revenue shall be allocated and paid to a
not-for-profit corporation under contract with the county for the
promotion of tourism in the county; (B) THE ADDITIONAL ONE PERCENT (1%)
OF SUCH REVENUE FROM THIS TAX SHALL BE DEDICATED TO THE OPERATION OF THE
DISCOVER NIAGARA SHUTTLE.
§ 2. This act shall take effect on the first day of the month next
succeeding the date on which it shall have become a law.