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A06589 Summary:

BILL NOA06589
 
SAME ASSAME AS S06444
 
SPONSORLavine
 
COSPNSR
 
MLTSPNSR
 
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.
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A06589 Actions:

BILL NOA06589
 
04/20/2023referred to ways and means
05/23/2023reported referred to rules
05/24/2023reported
05/24/2023rules report cal.266
05/24/2023ordered to third reading rules cal.266
05/30/2023substituted by s6444
 S06444 AMEND= THOMAS
 04/20/2023REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
 05/15/20231ST REPORT CAL.951
 05/16/20232ND REPORT CAL.
 05/17/2023ADVANCED TO THIRD READING
 05/23/2023HOME RULE REQUEST
 05/23/2023PASSED SENATE
 05/23/2023DELIVERED TO ASSEMBLY
 05/23/2023referred to ways and means
 05/30/2023substituted for a6589
 05/30/2023ordered to third reading rules cal.266
 05/30/2023home rule request
 05/30/2023passed assembly
 05/30/2023returned to senate
 07/21/2023DELIVERED TO GOVERNOR
 07/28/2023SIGNED CHAP.261
 04/20/2023REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
 05/15/20231ST REPORT CAL.951
 05/16/20232ND REPORT CAL.
 05/17/2023ADVANCED TO THIRD READING
 05/23/2023HOME RULE REQUEST
 05/23/2023PASSED SENATE
 05/23/2023DELIVERED TO ASSEMBLY
 05/23/2023referred to ways and means
 05/30/2023substituted for a6589
 05/30/2023ordered to third reading rules cal.266
 05/30/2023home rule request
 05/30/2023passed assembly
 05/30/2023returned to senate
 07/21/2023DELIVERED TO GOVERNOR
 07/28/2023SIGNED CHAP.261
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A06589 Memo:

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.
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A06589 Text:



 
                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.
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