Bill Text: NY A01804 | 2015-2016 | General Assembly | Introduced

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Bill Title: Relates to tax on circus admission; creates the animal cruelty compensation fund to reimburse not-for-profit organizations that care for and/or shelter animals that are held as evidence in animal cruelty cases.

Spectrum: Slight Partisan Bill (Democrat 14-5)

Status: (Introduced - Dead) 2016-01-06 - referred to ways and means [A01804 Detail]

Download: New_York-2015-A01804-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         1804
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 13, 2015
                                      ___________
       Introduced  by  M.  of  A. PAULIN, COLTON, CUSICK, BROOK-KRASNY, MOSLEY,
         OTIS, ROSENTHAL, ZEBROWSKI, RA, RAIA, TENNEY -- Multi-Sponsored by  --
         M.  of  A.  CAMARA,  COOK, CORWIN, GUNTHER, HIKIND, McDONOUGH, RIVERA,
         SCHIMEL, THIELE, TITONE -- read once and referred to the Committee  on
         Ways and Means
       AN ACT to amend the tax law, in relation to tax on circus admission; and
         to  amend  the  state  finance law, in relation to the creation of the
         animal cruelty compensation fund
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Paragraph 1 of subdivision (f) of section 1105 of the tax
    2  law, as amended by section 100 of part A of chapter 389 of the  laws  of
    3  1997, is amended to read as follows:
    4    (1)  Any  admission charge where such admission charge is in excess of
    5  ten cents to or for the use of any place  of  amusement  in  the  state,
    6  except charges for admission to race tracks, boxing, sparring or wrestl-
    7  ing  matches  or exhibitions which charges are taxed under any other law
    8  of this state, or dramatic or musical arts performances, [or live circus
    9  performances,] or motion picture  theaters,  and  except  charges  to  a
   10  patron  for  admission to, or use of, facilities for sporting activities
   11  in which such patron is to be a participant, such as bowling alleys  and
   12  swimming pools. For any person having the permanent use or possession of
   13  a  box  or seat or a lease or a license, other than a season ticket, for
   14  the use of a box or seat at a place of amusement, the tax shall be  upon
   15  the  amount for which a similar box or seat is sold for each performance
   16  or exhibition at which the box or seat is used or reserved by the  hold-
   17  er,  licensee  or  lessee,  and shall be paid by the holder, licensee or
   18  lessee.
   19    S 2. Subparagraph (B) of paragraph 2 of  subdivision  (d)  of  section
   20  1116  of the tax law, as amended by section 101 of part A of chapter 389
   21  of the laws of 1997, is amended to read as follows:
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD04867-01-5
       A. 1804                             2
    1    (B) Carnivals, or  rodeos,  OR  CIRCUSES  in  which  any  professional
    2  performer  or  operator participates for compensation, unless the entire
    3  net profit from such carnival or rodeo shall inure  exclusively  to  the
    4  benefit  of  an  organization described in paragraph four of subdivision
    5  (a)  of this section, and such organization shall have as its charitable
    6  or educational purpose the operation of a school and of such a  carnival
    7  or rodeo; or
    8    S 3. The state finance law is amended by adding a new section 97-ff to
    9  read as follows:
   10    S  97-FF.  ANIMAL CRUELTY COMPENSATION FUND. 1. THERE IS HEREBY ESTAB-
   11  LISHED IN THE JOINT CUSTODY OF THE STATE COMPTROLLER AND THE COMMISSION-
   12  ER OF TAXATION AND FINANCE A FUND TO BE KNOWN  AS  THE  "ANIMAL  CRUELTY
   13  COMPENSATION FUND".
   14    2. SUCH FUND SHALL CONSIST OF ALL MONEYS COLLECTED PURSUANT TO SUBPAR-
   15  AGRAPH (B) OF PARAGRAPH TWO OF SUBDIVISION (D) OF SECTION ELEVEN HUNDRED
   16  SIXTEEN  OF THE TAX LAW RELATING TO CIRCUS TICKET RECEIPTS AND ALL OTHER
   17  MONEYS CREDITED OR TRANSFERRED THERETO FROM ANY  OTHER  FUND  OR  SOURCE
   18  PURSUANT TO LAW.
   19    3.  MONEYS OF THE FUND SHALL BE EXPENDED FOR THE PURPOSES OF REIMBURS-
   20  ING NOT-FOR-PROFIT ORGANIZATIONS THAT CARE FOR  AND/OR  SHELTER  ANIMALS
   21  THAT  ARE HELD AS EVIDENCE IN ANIMAL CRUELTY CASES. MONEYS SHALL BE PAID
   22  OUT OF THE FUND ON THE AUDIT AND WARRANT OF THE STATE COMPTROLLER.   ANY
   23  INTEREST  RECEIVED  BY THE STATE COMPTROLLER ON MONEYS ON DEPOSIT IN THE
   24  ANIMAL CRUELTY COMPENSATION FUND SHALL BE RETAINED IN AND BECOME PART OF
   25  SUCH FUND.
   26    4. THE STATE COMPTROLLER SHALL DISPERSE  THE  FULL  BALANCE  OF  FUNDS
   27  ACCRUED PURSUANT TO SUBDIVISION TWO OF THIS SECTION TO ENTITIES SELECTED
   28  BY  THE DEPARTMENT OF AGRICULTURE AND MARKETS WHICH FURTHER THE PURPOSES
   29  SET OUT IN SUBDIVISION THREE OF THIS SECTION.
   30    S 4. This act shall take effect on the one hundred eightieth day after
   31  it shall have become a law, and shall apply to any admission to a circus
   32  occurring on or after such date. Effective  immediately,  the  addition,
   33  amendment  and/or  repeal  of  any  rule or regulation necessary for the
   34  implementation of this act on its effective date  is  authorized  to  be
   35  made and completed on or before such effective date.