S T A T E   O F   N E W   Y O R K
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                                   2826
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 29, 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 Niagara Falls 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-l of the tax law, as
 amended by chapter 247 of the laws of  2006,  are  amended  to  read  as
 follows:
   (1)  Notwithstanding  any other provisions of law to the contrary, the
 city of Niagara Falls is hereby authorized and empowered  to  adopt  and
 amend  local  laws  imposing  in  such city a tax in addition to any tax
 authorized and imposed pursuant to this article such as the  legislature
 has or would have the power and authority to impose on persons occupying
 hotel and motel rooms in such city. The rate of such tax shall be [five]
 SIX  per centum [(5%)] (6%) per day of the rent or charge for each room;
 provided, however, such tax shall not be applicable to a permanent resi-
 dent of a hotel. For the purposes of this section, the  term  "permanent
 resident" shall mean a person occupying any room or rooms in a hotel for
 at least thirty consecutive days.
   (9)  Revenues  resulting from the imposition of tax authorized by this
 act shall be paid into the treasury of the city  of  Niagara  Falls  and
 shall  be  credited to and deposited in the general fund account of such
 city and shall be used only for the promotion of  convention  activities
 and  tourism  as follows: (a) from the first four [percentum] PER CENTUM
 (4%), eighty percent of such revenue from this tax  shall  be  allocated
 and  paid to a not-for-profit corporation under contract with the county
 for the promotion of tourism in the  county;  fifteen  percent  of  such
 revenue  shall  be  retained  by  the city of Niagara Falls for any city
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD02856-01-9

 S. 2826                             2
 
 purpose; and the remaining five percent of said first  four  [percentum]
 PER  CENTUM  (4%)  of  revenue  shall be retained by the city of Niagara
 Falls for administration and collection costs; (b)  the  additional  one
 percentum  (1%)  of such revenue from this tax FIRST AUTHORIZED PURSUANT
 TO CHAPTER TWO HUNDRED FORTY-SEVEN OF THE LAWS OF TWO THOUSAND SIX shall
 be dedicated to the continuation of a trolley service for the purpose of
 transporting guests of hotels and motels to  area  tourism  attractions;
 AND  (C) AN ADDITIONAL ONE PER CENTUM (1%) OF REVENUE SHALL BE DEDICATED
 TO THE OPERATION OF THE DISCOVER NIAGARA SHUTTLE. The terms  "convention
 activities"  and  "tourism"  may  be defined by a resolution of the city
 council of the city of Niagara Falls.
   § 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.