Bill Text: NY S02086 | 2021-2022 | General Assembly | Introduced

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Bill Title: Increases the threshold for dues paid to any social or athletic club.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2022-01-05 - REFERRED TO BUDGET AND REVENUE [S02086 Detail]

Download: New_York-2021-S02086-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          2086

                               2021-2022 Regular Sessions

                    IN SENATE

                                    January 19, 2021
                                       ___________

        Introduced by Sens. JORDAN, GOUNARDES -- read twice and ordered printed,
          and when printed to be committed to the Committee on Budget and Reven-
          ue

        AN ACT to amend the tax law, in relation to increasing the threshold for
          dues paid to any social or athletic club

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Subparagraph (i) of  paragraph  2  of  subdivision  (f)  of
     2  section  1105  of  the tax law, as amended by chapter 673 of the laws of
     3  1995, is amended to read as follows:
     4    (i) The dues paid to any social or athletic club in this state if  the
     5  dues of an active annual member, exclusive of the initiation fee, are in
     6  excess of [ten] fifty dollars per year, and on the initiation fee alone,
     7  regardless of the amount of dues, if such initiation fee is in excess of
     8  [ten] fifty dollars. Where the tax on dues applies to any such social or
     9  athletic club, the tax shall be paid by all members, other than honorary
    10  members,  thereof  regardless  of the amount of their dues, and shall be
    11  paid on all dues or initiation fees for a period commencing on or  after
    12  August first, nineteen hundred sixty-five. In the case of a life member-
    13  ship,  the  tax  shall  be upon the amount paid as life membership dues,
    14  however, a life member, other than an honorary member, paying an  annual
    15  sales  tax, based on the dues of an active annual member, shall continue
    16  such payments until the total amount of such tax paid is  equal  to  the
    17  amount  of  tax  that  would  have  otherwise  been due had the tax been
    18  imposed at the time such paid life membership has been purchased and  at
    19  the then applicable rate.
    20    §  2. This act shall take effect on the first of January next succeed-
    21  ing the date upon which it shall have become a law.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01414-01-1