S T A T E   O F   N E W   Y O R K
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                                   1765
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 16, 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 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

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD02858-01-9

 S. 1765                             2
 
 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.
   (ii)  Provided  further that, any such city tax, to the extent that it
 would require a reduction in the county's tax rate imposed  pursuant  to
 this  section  in  such  city,  shall  not  become  effective before the
 commencement of the county's next succeeding fiscal year and  then  only
 if  the city shall have given notice to such county of its imposition of
 such tax at least six months prior to the commencement  of  such  fiscal
 year,  provided, however, that the local legislative body of such county
 may waive the requirement of such notice and postponement of the  effec-
 tive date of such city tax.
   (9)  All  revenues  resulting from the imposition of the tax under the
 local law shall be paid into the treasury of Niagara county and shall be
 credited to and deposited AS FOLLOWS: (A) THE FIRST FOUR PERCENTUM  (4%)
 SHALL BE DEPOSITED in the general fund of the county[,] thereafter to be
 allocated  and  paid to a not-for-profit corporation under contract with
 the county for the promotion of tourism in the county; AND (B) THE ADDI-
 TIONAL ONE PERCENTUM (1%) OF SUCH REVENUE FROM THIS TAX SHALL  BE  DEDI-
 CATED TO THE OPERATION OF THE DISCOVER NIAGARA SHUTTLE. Provided, howev-
 er,  that  such  local  law  shall  provide  that  the  county  shall be
 authorized to retain up to a maximum of five percent of such revenue  to
 defer the necessary expenses of the county in administering such tax.
   §  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.