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17 expire and be deemed repealed December 31, [2023] 2025.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.
LBD10762-01-3
S. 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 improvement
S. 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.