What's happening
This bill allows Lockport to raise its hotel occupancy tax from 4% to 5%, dedicating the extra 1% to fund the Discover Niagara Shuttle.
Why it matters
Dedicates new tax revenue specifically to public transportation. By allocating the additional 1% hotel occupancy tax directly to the Discover Niagara Shuttle, the bill creates a stable funding source for this shuttle service, potentially improving its reliability and scope for both residents and visitors.
Shifts tourism funding priorities. While the first 4% of the tax continues to support tourism promotion and economic development, the new language sets a precedent for earmarking future tax increases for targeted community services rather than general funds.
Could affect local hotel prices and competitiveness. The increase from 4% to 5% may result in slightly higher costs for hotel stays in Lockport, which could influence tourism patterns or visitor choices, especially if neighboring areas maintain lower rates.
Highlights local government’s role in regional transportation. By using city-generated revenues to fund a regional shuttle, Lockport is actively supporting broader Niagara County tourism infrastructure, potentially fostering collaboration across municipalities and benefiting the wider area's economy.
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Who cares
Headline styles
Increase Hotel Tax for Shuttle
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by A2236
- Ordered to third reading cal.1755
- Committee discharged and committed to rules
- Referred to investigations and government operations
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.
Lockport Occupancy Tax for Shuttle
Signed by Governor · Sponsor Michael J. Norris
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2080
2019-2020 Regular Sessions
IN SENATE
January 22, 2019
Introduced by Sen. ORTT -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
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 develop-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02861-01-9
S. 2080 2
ment; 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 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.
Sponsor's memo
Title of bill
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
Purpose
This legislation imposes an additional 1% bed tax on rooms located with- in the City of Lockport and dedicates these funds to the Discover Niagara Shuttle.
Summary of provisions
Section 1 imposes an additional 1% bed tax on rooms located within Lock- port and dedicates these funds to the Discover Niagara Shuttle.
Section 2 is the effective date.
Justification
This legislation which is at the request of the municipality would increase the local bed tax by 1% with all proceeds being dedicated to enhancing and expanding the Discover Niagara shuttle. Startling around Memorial Day 7 days a week the Discover Niagara Shuttle runs between 9am-6pm making stops about every 30-35 minutes and on weekends, roughly every 45-60 minutes from 6pm-midnight. The shuttle currently operates in Niagara Falls, Lewiston and Youngstown. This additional revenue will allow the shuttle to operate more frequently and expand the number of stops it makes, including into Lockport.
Legislative history
2017-2018: S. 8420 referred to Investigations and Government Operations.
Fiscal implications
NONE TO THE STATE.
Effective date
This act shall take effect on the first day of the month next succeed- ing.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.