Bill Text: NY A01900 | 2013-2014 | General Assembly | Introduced
Bill Title: Extends the authority of the county of Nassau to impose hotel and motel taxes.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2014-01-08 - referred to ways and means [A01900 Detail]
Download: New_York-2013-A01900-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 1900 2013-2014 Regular Sessions I N A S S E M B L Y (PREFILED) January 9, 2013 ___________ Introduced by M. of A. HOOPER -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to extending the authority of the county of Nassau to impose hotel and motel taxes in Nassau county; and to amend chapter 179 of the laws of 2000, amending the tax law relating to hotel and motel taxes in Nassau county and a surcharge on tickets to places of entertainment in such county in relation to extending certain provisions thereof THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Subdivision 7 of section 1202-q of the tax law, as amended 2 by chapter 382 of the laws of 2011, is amended and a new subdivision 13 3 is added to read as follows: 4 (7) Such local law shall provide for the imposition of a hotel or 5 motel tax for a period to expire on December thirty-first, two thousand 6 [thirteen] FIFTEEN. 7 (13) ALL HOTEL AND MOTEL TAXES AND SURCHARGES ON TICKETS TO PLACES OF 8 ENTERTAINMENT COLLECTED IN INCORPORATED VILLAGES LOCATED IN SAID COUNTY 9 WITH A POPULATION IN EXCESS OF FORTY-TWO THOUSAND NINE HUNDRED 10 NINETY-NINE RESIDENTS, USING THE POPULATION FIGURES IN THE LATEST DECEN- 11 NIAL FEDERAL CENSUS, DERIVED FROM ALL SUCH SOURCES WITHIN THE GEOGRAPH- 12 ICAL AREA OR ZIP CODE COVERED BY ANY SUCH VILLAGE, WHICHEVER IS LARGER, 13 SHALL BE PAID OVER TO THE TREASURER OF SUCH VILLAGE FOR DEPOSIT TO ITS 14 GENERAL FUND FOR TAXPAYER RELIEF. PROVIDED FURTHER, THAT ANY SUCH 15 VILLAGE SHALL APPORTION AT LEAST TWO-THIRDS OF ALL SUCH REVENUES 16 RECEIVED TO A SPECIAL TAXPAYER RELIEF FUND TO ASSIST SUCH VILLAGES TO 17 REDUCE AND/OR MINIMIZE REAL PROPERTY TAXES; DEFRAY THE COST AND EXPENSE 18 OF THE TREATMENT, MANAGEMENT, DISPOSAL AND TRANSPORTATION OF MUNICIPAL 19 WASTE AND SOLID WASTE, AND TO DEFRAY THE COST OF MAINTAINING MANDATED 20 CONSERVATION AND ENVIRONMENTAL CONTROL PROGRAMS. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05694-01-3 A. 1900 2 1 S 2. Section 6 of chapter 179 of the laws of 2000, amending the tax 2 law relating to hotel and motel taxes in Nassau county and a surcharge 3 on tickets to places of entertainment in such county, as amended by 4 chapter 382 of the laws of 2011, is amended to read as follows: 5 S 6. This act shall take effect immediately, except that section five 6 of this act shall take effect on the same date as a chapter of the laws 7 of 2000 amending the public authorities law and the tax law relating to 8 creating the Nassau county interim finance authority takes effect; 9 provided, further, that sections two, three and four of this act shall 10 expire and be deemed repealed December 31, [2013] 2015. 11 S 3. This act shall take effect immediately.