Senate Bill S8419

2017-2018 Legislative Session

Relates to imposing an additional one percent occupancy tax in the county of Niagara to benefit the Discover Niagara shuttle

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2017-S8419 (ACTIVE) - Details

See Assembly Version of this Bill:
A10526
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §1202-t, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S1765, A2163

2017-S8419 (ACTIVE) - Summary

Relates to imposing an additional one percent occupancy tax in the county of Niagara to benefit the Discover Niagara Shuttle.

2017-S8419 (ACTIVE) - Sponsor Memo

2017-S8419 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8419
 
                             I N  S E N A T E
 
                                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:
 
   Section 1. Subdivisions 1 and 9 of section 1202-t of the tax  law,  as
 added  by  chapter  243  of  the  laws  of  2002, are amended to read as
 follows:
   (1) a.  Notwithstanding any other provisions of law to  the  contrary,
 the  county  of  Niagara 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 legisla-
 ture 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  facili-
 ties  designated  and  commonly  known  as "bed and breakfast", inns and
 tourist homes.
   b. (i) The rates of such tax shall not exceed [four] FIVE  percent  of
 the  per diem rental rate for each room, provided however, 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
 thirty consecutive days. Notwithstanding any  other  provision  of  this
 section, any city in the county of Niagara imposing hotel or motel taxes
 pursuant  to the authority of this subpart shall have the prior right to
 impose such taxes in such city, up to the maximum rate of tax authorized
 for such city in this subpart; and the rate  of  tax  authorized  to  be
 imposed  by  the county pursuant to the authority of this section in any
 such city imposing such a tax shall be  reduced  by  the  rate  of  such
 city's tax.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

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