What's happening
This bill authorizes Lockport to increase its hotel occupancy tax by 1% to fund the Discover Niagara Shuttle.
Why it matters
The bill specifically earmarks the new 1% hotel occupancy tax increase for the Discover Niagara Shuttle, rather than the city’s general fund or other tourism initiatives. This ensures a stable revenue source for the shuttle, supporting local transportation for residents and visitors.
By dedicating funding to the shuttle, the bill could help sustain or expand service, potentially boosting tourism and access to attractions along the Niagara corridor. This could have ripple effects on local businesses, jobs, and the overall visitor experience.
The legislation maintains accountability by outlining exactly how the additional revenue must be used, preventing the city from reallocating these funds for unrelated expenses. This transparency may build public trust and ensure that the tax increase delivers its intended benefit.
For hotel and motel operators, the bill means a direct increase in the tax rate they must collect and remit, which could slightly impact the cost of lodging in Lockport and influence traveler decisions. This could be a consideration for local stakeholders evaluating the bill’s economic impact.
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Who cares
Headline styles
Lockport Occupancy Tax for Shuttle
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Signed chap.687
- Delivered to governor
- Returned to assembly
- Passed senateVote 46–16
- Home rule request
- 3rd reading cal.1755
- Substituted for S2080
- Referred to rules
- Delivered to senate
- Passed assembly
- Home rule request
- Ordered to third reading rules cal.332
Show 4 earlier actions
- Rules report cal.332
- Reported
- 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.
Increase Hotel Tax for Shuttle
Senate Floor Calendar · Sponsor Robert Ortt
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2236
2019-2020 Regular Sessions
IN ASSEMBLY
January 22, 2019
Introduced by M. of A. NORRIS, MORINELLO -- 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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02861-01-9
A. 2236 2
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 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.