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S06843 Summary:

S06843 Actions:

S06843 Committee Votes:

S06843 Floor Votes:

S06843 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6843
 
                               2025-2026 Regular Sessions
 
                    IN SENATE
 
                                     March 25, 2025
                                       ___________
 
        Introduced  by  Sen. MARTINS -- 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 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.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10400-01-5
        S. 6843                             2
 
     1    § 3. Clause 2 of subparagraph (i) of the opening paragraph of  section
     2  1210  of  the tax law, as amended by chapter 261 of the laws of 2023, is
     3  amended to read as follows:
     4    (2) the county of Nassau is hereby further authorized and empowered to
     5  adopt  and  amend  local  laws,  ordinances or resolutions imposing such
     6  taxes at a rate which is three-quarters percent additional to the  three
     7  percent  rate authorized above in this paragraph for such county for the
     8  period beginning January first, nineteen hundred eighty-six  and  ending
     9  November  thirtieth, two thousand [twenty-five] twenty-seven, subject to
    10  the limitation set forth in section twelve hundred sixty-two-e  of  this
    11  article,  and also at a rate which is one-half percent additional to the
    12  three percent rate authorized above in this paragraph, and which is also
    13  additional to the three-quarters percent rate also authorized  above  in
    14  this  clause  for such county, for the period beginning September first,
    15  nineteen hundred ninety-one and ending November thirtieth, two  thousand
    16  [twenty-five] twenty-seven;
    17    §  4.  Section 1262-e of the tax law, as amended by chapter 261 of the
    18  laws of 2023, is amended to read as follows:
    19    § 1262-e. Establishment of local  government  assistance  programs  in
    20  Nassau  county. 1. Towns and cities. Notwithstanding any other provision
    21  of law to the contrary, for  the  calendar  year  beginning  on  January
    22  first, nineteen hundred ninety-eight and continuing through the calendar
    23  year   beginning   on   January   first,   two   thousand  [twenty-five]
    24  twenty-seven, the county of Nassau shall enact  and  establish  a  local
    25  government assistance program for the towns and cities within such coun-
    26  ty  to  assist  such  towns  and cities to minimize real property taxes;
    27  defray the cost and expense of the  treatment,  collection,  management,
    28  disposal,  and  transportation  of  municipal solid waste, and to comply
    29  with the provisions of chapter two hundred ninety-nine of  the  laws  of
    30  nineteen  hundred  eighty-three;  and  defray  the  cost  of maintaining
    31  conservation and environmental control programs. Such special assistance
    32  program for the towns and cities within such county and the funding  for
    33  such  program  shall  equal  one-third  of the revenues received by such
    34  county from the imposition of the three-quarters percent sales  and  use
    35  tax  during calendar years two thousand one, two thousand two, two thou-
    36  sand three, two thousand four, two thousand five, two thousand six,  two
    37  thousand seven, two thousand eight, two thousand nine, two thousand ten,
    38  two  thousand  eleven,  two  thousand twelve, two thousand thirteen, two
    39  thousand fourteen, two thousand fifteen, two thousand sixteen, two thou-
    40  sand seventeen, two thousand eighteen, two thousand nineteen, two  thou-
    41  sand twenty, two thousand twenty-one, two thousand twenty-two, two thou-
    42  sand   twenty-three,   two  thousand  twenty-four  [and],  two  thousand
    43  twenty-five, two thousand twenty-six and two thousand twenty-seven addi-
    44  tional to the regular three percent rate authorized for such  county  in
    45  section  twelve hundred ten of this article. The monies for such special
    46  local assistance shall be paid and distributed to the towns  and  cities
    47  on  a per capita basis using the population figures in the latest decen-
    48  nial federal census. Provided further, that  notwithstanding  any  other
    49  law  to  the  contrary,  the  establishment  of  such special assistance
    50  program shall preclude any city or town within such county from preempt-
    51  ing or claiming under any other section of  this  chapter  the  revenues
    52  derived from the additional tax authorized by section twelve hundred ten
    53  of  this article.  Provided further, that any such town or towns may, by
    54  resolution of the town board, apportion all or a part of monies received
    55  in such special assistance program to an improvement district or special
        S. 6843                             3
 
     1  district account within such town or towns in order  to  accomplish  the
     2  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-five]  twenty-seven,  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.