S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2080
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 22, 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 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-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD02861-01-9

 S. 2080                             2
 
 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
 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.