STATE OF NEW YORK
________________________________________________________________________
6525
2017-2018 Regular Sessions
IN SENATE
May 31, 2017
___________
Introduced by Sen. MARCHIONE -- 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 increasing the threshold for
dues paid to any social or athletic club
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subparagraph (i) of paragraph 2 of subdivision (f) of
2 section 1105 of the tax law, as amended by chapter 673 of the laws of
3 1995, is amended to read as follows:
4 (i) The dues paid to any social or athletic club in this state if the
5 dues of an active annual member, exclusive of the initiation fee, are in
6 excess of [ten] fifty dollars per year, and on the initiation fee alone,
7 regardless of the amount of dues, if such initiation fee is in excess of
8 [ten] fifty dollars. Where the tax on dues applies to any such social or
9 athletic club, the tax shall be paid by all members, other than honorary
10 members, thereof regardless of the amount of their dues, and shall be
11 paid on all dues or initiation fees for a period commencing on or after
12 August first, nineteen hundred sixty-five. In the case of a life member-
13 ship, the tax shall be upon the amount paid as life membership dues,
14 however, a life member, other than an honorary member, paying an annual
15 sales tax, based on the dues of an active annual member, shall continue
16 such payments until the total amount of such tax paid is equal to the
17 amount of tax that would have otherwise been due had the tax been
18 imposed at the time such paid life membership has been purchased and at
19 the then applicable rate.
20 § 2. This act shall take effect on the first of January next succeed-
21 ing the date upon which it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11973-01-7
