Amd §§1202-q, 1210 & 1262-e, Tax L; amd §6, Chap 179 of 2000
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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6589
SPONSOR: Lavine TITLE OF BILL:
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
PURPOSE GENERAL IDEA OF BILL:
This bill extends until December 31, 2025 Nassau County's authority to
impose: (i) a hotel and motel tax; (ii) a surcharge on tickets to places
of entertainment in the County; (iii) a charge for searching and copying
police accident reports and photographs; and (iv) charges for services
rendered by the Nassau County Traffic and Parking Violations Agency.
This bill also amends section 1210 the Tax Law to extend until November
30, 2025 the authorization for Nassau County to impose sales and compen-
sating use taxes at the current levels and amends section 1262-e of the
Tax Law to extend through 2025, the authorization for Nassau County to
use sales tax revenues to assist towns, cities and villages.
SUMMARY OF PROVISIONS:
Section 1 of the bill amends Subdivision 7 of
Section 1202-q of the tax law, to extend until December 31, 2025 the
authority for Nassau County to impose a hotel and motel tax.
Section 2 of the bill amends Section 6 of Chapter 179 of the Laws of
2000, to extend until December 31, 2025: (i) Tax Law § 1202(d), author-
izing Nassau County to impose an "entertainment surcharge" on tickets to
places of entertainment in the County; (ii) Public Officers Law §
66-a(3), authorizing Nassau County to impose a $10 fee for searching for
and copying police accident reports; and (iii) General Municipal Law §
99-1(2), authorizing Nassau County to receive service charges for
services of the Nassau County Traffic and Parking Violations Agency.
Section 3 of the bill amends clause 2 of subparagraph (i) of the opening
paragraph of section 1210 of the tax law to extend until November 30,
2025 the authorization for Nassau County to impose sales and compensat-
ing use taxes at the current levels.
Section 4 of the bill amends section 1262-e of the tax law to extend the
authorization for Nassau County to establish local government assistance
programs through 2025.
Effective Date. The bill would become effective immediately.
JUSTIFICATION:
Nassau County's authority to impose a hotel and motel tax, an enter-
tainment surcharge, a police accident report search fee, and, service
charges for services rendered by the Nassau County Traffic and Parking
Violations Agency all expire on December 31, 2023. The authorization for
Nassau County to impose sales and compensating use taxes at the current
levels presently expires on November 30, 2023.
While Nassau County has made major progress in managing its finances in
recent years, it continues to face financial challenges. The County is
continuing to address its financial difficulties on many fronts: cost-
cutting, streamlining government agencies, restructuring debt, and other
measures of fiscal discipline. At this point, however, loss of monies
flowing from the currently authorized level of sales and compensating
use taxes, hotel and motel taxes and the other aforementioned charges
would have severe consequences for the County's financial status. By
extending the authorization for the aforementioned taxes and charges
until 2026, this bill would assure that the County will be able to count
on the same level of taxation and revenues in its attempts to regain
financial health while continuing to supply acceptable levels of
services to its citizens.
Section 1262-e of the Tax Law requires the County Legislature to fund a
local assistance program for its town and cities with one-third of the
revenues received by the County from the 3/4% sales and compensating use
tax additional to the regular 3% rate authorized by Tax Law § 1210.
Section 1262-e also authorizes the County to enact local legislation
establishing such a program for its villages, funded from not in excess
of 1/6`11 of the revenues received from the imposition of the 34% sales
and compensating use tax remaining after the towns and cities have
received their assistance. Towns, cities and villages receiving such
funding are precluded from claiming any further funds from sales tax
revenues. These jurisdictions depend on the local government assistance
program to, among other things, help defray the costs of solid waste
collection and disposal, maintain conservation and environmental control
programs and minimize real property taxes.
PRIOR LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS:
None to the State; the aforementioned taxes and other charges authorized
by this legislation generates an estimate of three hundred ninety
million dollars ($390,000,000) in 2024 in essential revenue for the
County of Nassau. The expiration of these taxes and charges could lead
to a loss of approximately 4,000 jobs, approximately 50% of the County's
workforce, and threaten basic health and safety services that the County
provides to Nassau residents.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
6589
2023-2024 Regular Sessions
IN ASSEMBLY
April 20, 2023
___________
Introduced by M. of A. LAVINE -- 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;
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
A. 6589 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
A. 6589 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.
