Bill Text: NY S06444 | 2023-2024 | General Assembly | Introduced
Bill Title: Extends the authority of the county of Nassau to impose hotel and motel taxes; extends the expiration of certain provisions relating to a surcharge on tickets to places of entertainment in such county, a charge for copying and searching for police accident reports, and receipt of service charges by the Nassau county traffic and parking violations agency; extends the authority of Nassau County to impose additional sales and compensating use taxes and local government assistance programs in Nassau County.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2023-07-28 - SIGNED CHAP.261 [S06444 Detail]
Download: New_York-2023-S06444-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 6444 2023-2024 Regular Sessions IN SENATE April 20, 2023 ___________ Introduced by Sen. THOMAS -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations 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; 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; and to amend the tax law in relation to extending the authority of the county of Nassau to impose additional sales and compensating use taxes, and in relation to extending local government assistance programs in Nassau county 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 section 1 of item A of subpart D of part XXX of chapter 58 of the 3 laws of 2020, is amended 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 [twenty-three] twenty-five. 7 § 2. Section 6 of chapter 179 of the laws of 2000, amending the tax 8 law, relating to hotel and motel taxes in Nassau county and a surcharge 9 on tickets to places of entertainment in such county, as amended by 10 section 2 of item A of subpart D of part XXX of chapter 58 of the laws 11 of 2020, is amended to read as follows: 12 § 6. This act shall take effect immediately, except that section five 13 of this act shall take effect on the same date as a chapter of the laws 14 of 2000 amending the public authorities law and the tax law relating to 15 creating the Nassau county interim finance authority takes effect; 16 provided, further, that sections two, three and four of this act shall 17 expire and be deemed repealed December 31, [2023] 2025. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD10762-01-3S. 6444 2 1 § 3. Clause 2 of subparagraph (i) of the opening paragraph of section 2 1210 of the tax law, as amended by section 1 of item BB of subpart C of 3 part XXX of chapter 58 of the laws of 2020, is amended to read as 4 follows: 5 (2) the county of Nassau is hereby further authorized and empowered to 6 adopt and amend local laws, ordinances or resolutions imposing such 7 taxes at a rate which is three-quarters percent additional to the three 8 percent rate authorized above in this paragraph for such county for the 9 period beginning January first, nineteen hundred eighty-six and ending 10 November thirtieth, two thousand [twenty-three] twenty-five, subject to 11 the limitation set forth in section twelve hundred sixty-two-e of this 12 article, and also at a rate which is one-half percent additional to the 13 three percent rate authorized above in this paragraph, and which is also 14 additional to the three-quarters percent rate also authorized above in 15 this clause for such county, for the period beginning September first, 16 nineteen hundred ninety-one and ending November thirtieth, two thousand 17 [twenty-three] twenty-five; 18 § 4. Section 1262-e of the tax law, as amended by section 2 of item BB 19 of subpart C of part XXX of chapter 58 of the laws of 2020, is amended 20 to read as follows: 21 § 1262-e. Establishment of local government assistance programs in 22 Nassau county. 1. Towns and cities. Notwithstanding any other provision 23 of law to the contrary, for the calendar year beginning on January 24 first, nineteen hundred ninety-eight and continuing through the calendar 25 year beginning on January first, two thousand [twenty-three] 26 twenty-five, the county of Nassau shall enact and establish a local 27 government assistance program for the towns and cities within such coun- 28 ty to assist such towns and cities to minimize real property taxes; 29 defray the cost and expense of the treatment, collection, management, 30 disposal, and transportation of municipal solid waste, and to comply 31 with the provisions of chapter two hundred ninety-nine of the laws of 32 nineteen hundred eighty-three; and defray the cost of maintaining 33 conservation and environmental control programs. Such special assistance 34 program for the towns and cities within such county and the funding for 35 such program shall equal one-third of the revenues received by such 36 county from the imposition of the three-quarters percent sales and use 37 tax during calendar years two thousand one, two thousand two, two thou- 38 sand three, two thousand four, two thousand five, two thousand six, two 39 thousand seven, two thousand eight, two thousand nine, two thousand ten, 40 two thousand eleven, two thousand twelve, two thousand thirteen, two 41 thousand fourteen, two thousand fifteen, two thousand sixteen, two thou- 42 sand seventeen, two thousand eighteen, two thousand nineteen, two thou- 43 sand twenty, two thousand twenty-one, two thousand twenty-two [and], two 44 thousand twenty-three, two thousand twenty-four and two thousand twen- 45 ty-five additional to the regular three percent rate authorized for such 46 county in section twelve hundred ten of this article. The monies for 47 such special local assistance shall be paid and distributed to the towns 48 and cities on a per capita basis using the population figures in the 49 latest decennial federal census. Provided further, that notwithstanding 50 any other law to the contrary, the establishment of such special assist- 51 ance program shall preclude any city or town within such county from 52 preempting or claiming under any other section of this chapter the 53 revenues derived from the additional tax authorized by section twelve 54 hundred ten of this article. Provided further, that any such town or 55 towns may, by resolution of the town board, apportion all or a part of 56 monies received in such special assistance program to an improvementS. 6444 3 1 district or special district account within such town or towns in order 2 to accomplish the purposes of this special assistance program. 3 2. Villages. Notwithstanding any other provision of law to the contra- 4 ry, for the calendar year beginning on January first, nineteen hundred 5 ninety-eight and continuing through the calendar year beginning on Janu- 6 ary first, two thousand [twenty-three] twenty-five, the county of 7 Nassau, by local law, is hereby empowered to enact and establish a local 8 government assistance program for the villages within such county to 9 assist such villages to minimize real property taxes; defray the cost 10 and expense of the treatment, collection, management, disposal, and 11 transportation of municipal solid waste; and defray the cost of main- 12 taining conservation and environmental control programs. The funding of 13 such local assistance program for the villages within such county may be 14 provided by Nassau county during any calendar year in which such village 15 local assistance program is in effect and shall not exceed one-sixth of 16 the revenues received from the imposition of the three-quarters percent 17 sales and use tax that are remaining after the towns and cities have 18 received their funding pursuant to the provisions of subdivision one of 19 this section. The funding for such village local assistance program 20 shall be paid and distributed to the villages on a per capita basis 21 using the population figures in the latest decennial federal census. 22 Provided further, that the establishment of such village local assist- 23 ance program shall preclude any village within such county from preempt- 24 ing or claiming under any other section of this chapter the revenues 25 derived from the additional tax authorized by section twelve hundred ten 26 of this article. 27 § 5. This act shall take effect immediately.
