What's happening
This bill increases the Lockport hotel occupancy tax from 4% to 5%, dedicating the extra 1% to fund the Discover Niagara Shuttle.
Why it matters
Directly supports local transportation. By dedicating the new 1% hotel tax increase solely to the Discover Niagara Shuttle, the bill ensures a stable funding source for a public transit service that connects key tourism and heritage sites in the Niagara region.
Tourism and local economy interlinked. The measure ties increased visitor spending (via hotel stays) directly to services that enhance the tourism experience, potentially making Lockport and surrounding areas more attractive and accessible to travelers.
Redistributes hotel tax revenues. While the first 4% of the hotel tax continues to support general tourism and economic development, the new structure explicitly earmarks the additional funds for a specific, high-visibility project, reflecting a shift toward targeted investment rather than general promotional spending.
Potential for local debate. The change could prompt discussion among residents and businesses about the merits of funding a regional shuttle with local tax dollars, and whether the benefits to the local economy and community outweigh the increased cost to visitors.
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Who cares
Headline styles
Add Lockport Hotel Tax for Shuttle
Plain English, a few words. Used as the page title.
Sponsors
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History
- Reported referred to rules
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Add Lockport Hotel Tax
In Senate Committee · Investigations And Government Operations · Sponsor Robert Ortt
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
10528
IN ASSEMBLY
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 Assembly, 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, 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 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 development; provided, however, that such local laws shall provide that the city shall be authorized to retain the necessary revenue to defer necessary 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.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.