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.