A06344 Summary:
| BILL NO | A06344 |
| SAME AS | SAME AS S06843 |
| SPONSOR | Ra |
| 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. | |
A06344 Text:
Go to topSTATE OF NEW YORK ________________________________________________________________________ 6344 2025-2026 Regular Sessions IN ASSEMBLY March 4, 2025 ___________ Introduced by M. of A. RA -- 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 chapter 261 of the laws of 2023, is amended to read as follows: 3 (7) Such local law shall provide for the imposition of a hotel or 4 motel tax for a period to expire on December thirty-first, two thousand 5 [twenty-five] twenty-seven. 6 § 2. Section 6 of chapter 179 of the laws of 2000, amending the tax 7 law, relating to hotel and motel taxes in Nassau county and a surcharge 8 on tickets to places of entertainment in such county, as amended by 9 chapter 261 of the laws of 2023, is amended to read as follows: 10 § 6. This act shall take effect immediately, except that section five 11 of this act shall take effect on the same date as a chapter of the laws 12 of 2000 amending the public authorities law and the tax law relating to 13 creating the Nassau county interim finance authority takes effect; 14 provided, further, that sections two, three and four of this act shall 15 expire and be deemed repealed December 31, [2025] 2027. 16 § 3. Clause 2 of subparagraph (i) of the opening paragraph of section 17 1210 of the tax law, as amended by chapter 261 of the laws of 2023, is 18 amended to read as follows: EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD10400-01-5A. 6344 2 1 (2) the county of Nassau is hereby further authorized and empowered to 2 adopt and amend local laws, ordinances or resolutions imposing such 3 taxes at a rate which is three-quarters percent additional to the three 4 percent rate authorized above in this paragraph for such county for the 5 period beginning January first, nineteen hundred eighty-six and ending 6 November thirtieth, two thousand [twenty-five] twenty-seven, subject to 7 the limitation set forth in section twelve hundred sixty-two-e of this 8 article, and also at a rate which is one-half percent additional to the 9 three percent rate authorized above in this paragraph, and which is also 10 additional to the three-quarters percent rate also authorized above in 11 this clause for such county, for the period beginning September first, 12 nineteen hundred ninety-one and ending November thirtieth, two thousand 13 [twenty-five] twenty-seven; 14 § 4. Section 1262-e of the tax law, as amended by chapter 261 of the 15 laws of 2023, is amended to read as follows: 16 § 1262-e. Establishment of local government assistance programs in 17 Nassau county. 1. Towns and cities. Notwithstanding any other provision 18 of law to the contrary, for the calendar year beginning on January 19 first, nineteen hundred ninety-eight and continuing through the calendar 20 year beginning on January first, two thousand [twenty-five] 21 twenty-seven, the county of Nassau shall enact and establish a local 22 government assistance program for the towns and cities within such coun- 23 ty to assist such towns and cities to minimize real property taxes; 24 defray the cost and expense of the treatment, collection, management, 25 disposal, and transportation of municipal solid waste, and to comply 26 with the provisions of chapter two hundred ninety-nine of the laws of 27 nineteen hundred eighty-three; and defray the cost of maintaining 28 conservation and environmental control programs. Such special assistance 29 program for the towns and cities within such county and the funding for 30 such program shall equal one-third of the revenues received by such 31 county from the imposition of the three-quarters percent sales and use 32 tax during calendar years two thousand one, two thousand two, two thou- 33 sand three, two thousand four, two thousand five, two thousand six, two 34 thousand seven, two thousand eight, two thousand nine, two thousand ten, 35 two thousand eleven, two thousand twelve, two thousand thirteen, two 36 thousand fourteen, two thousand fifteen, two thousand sixteen, two thou- 37 sand seventeen, two thousand eighteen, two thousand nineteen, two thou- 38 sand twenty, two thousand twenty-one, two thousand twenty-two, two thou- 39 sand twenty-three, two thousand twenty-four [and], two thousand 40 twenty-five, two thousand twenty-six and two thousand twenty-seven addi- 41 tional to the regular three percent rate authorized for such county in 42 section twelve hundred ten of this article. The monies for such special 43 local assistance shall be paid and distributed to the towns and cities 44 on a per capita basis using the population figures in the latest decen- 45 nial federal census. Provided further, that notwithstanding any other 46 law to the contrary, the establishment of such special assistance 47 program shall preclude any city or town within such county from preempt- 48 ing or claiming under any other section of this chapter the revenues 49 derived from the additional tax authorized by section twelve hundred ten 50 of this article. Provided further, that any such town or towns may, by 51 resolution of the town board, apportion all or a part of monies received 52 in such special assistance program to an improvement district or special 53 district account within such town or towns in order to accomplish the 54 purposes of this special assistance program. 55 2. Villages. Notwithstanding any other provision of law to the contra- 56 ry, for the calendar year beginning on January first, nineteen hundredA. 6344 3 1 ninety-eight and continuing through the calendar year beginning on Janu- 2 ary first, two thousand [twenty-five] twenty-seven, the county of 3 Nassau, by local law, is hereby empowered to enact and establish a local 4 government assistance program for the villages within such county to 5 assist such villages to minimize real property taxes; defray the cost 6 and expense of the treatment, collection, management, disposal, and 7 transportation of municipal solid waste; and defray the cost of main- 8 taining conservation and environmental control programs. The funding of 9 such local assistance program for the villages within such county may be 10 provided by Nassau county during any calendar year in which such village 11 local assistance program is in effect and shall not exceed one-sixth of 12 the revenues received from the imposition of the three-quarters percent 13 sales and use tax that are remaining after the towns and cities have 14 received their funding pursuant to the provisions of subdivision one of 15 this section. The funding for such village local assistance program 16 shall be paid and distributed to the villages on a per capita basis 17 using the population figures in the latest decennial federal census. 18 Provided further, that the establishment of such village local assist- 19 ance program shall preclude any village within such county from preempt- 20 ing or claiming under any other section of this chapter the revenues 21 derived from the additional tax authorized by section twelve hundred ten 22 of this article. 23 § 5. This act shall take effect immediately.