senate Bill S5147

Extends the authority of the county of Nassau to impose hotel and motel taxes

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 10 / May / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 30 / May / 2013
    • 1ST REPORT CAL.902
  • 03 / Jun / 2013
    • 2ND REPORT CAL.
  • 04 / Jun / 2013
    • ADVANCED TO THIRD READING
  • 21 / Jun / 2013
    • SUBSTITUTED BY A8029

Summary

Extends the authority of the county of Nassau to impose hotel and motel taxes.

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Bill Details

See Assembly Version of this Bill:
A8029
Versions:
S5147
Legislative Cycle:
2013-2014
Law Section:
Tax Law
Laws Affected:
Amd §1202-q, Tax L; amd §6, Chap 179 of 2000

Votes

7
0
7
Aye
0
Nay
1
aye with reservations
0
absent
1
excused
0
abstained
show Investigations and Government Operations committee vote details

Sponsor Memo

BILL NUMBER:S5147

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; and 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

DESCRIPTION:

This bill extends until December 31, 2015 Nassau County's authority to
impose: (1) 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.

SUMMARY OF PROVISIONS:

Section 1 of the bill amends Subdivision 7 of Section 1202-q of the
tax law, to extend until December 31, 2015 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, 2015: (i) Tax Law § 1202(d).
authorizing 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 § 991(2), authorizing Nassau County to receive service
charges for services of the Nassau County Traffic and Parking
Violations Agency.

Effective Date. The bill would become effective immediately.

REASONS FOR SUPPORT:

Nassau County's authority to impose a hotel and motel tax, an
entertainment 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, 2013. 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 hotel and
motel taxes and the other aforementioned charges would have severe
consequences for the County's financial status. By extending the
authorization until December 31, 2015, this bill would assure that the
County will he able to count on the same level of taxation in its
attempts to regain financial health while continuing to supply
acceptable levels of services to its citizens.

FISCAL IMPLICATIONS:


None to the State; the hotel and motel tax and other surcharges
authorized by this legislation generate nearly four million dollars
annually in essential revenue for the County. This revenue promotes
travel and tourism that benefits the County.

EFFECTIVE DATE:

Immediately.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5147

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              May 10, 2013
                               ___________

Introduced  by COMMITTEE ON RULES -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government 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;
  and 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

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision 7 of section 1202-q of the tax law, as  amended
by chapter 382 of the laws of 2011, is amended to read as follows:
  (7)  Such  local  law  shall  provide for the imposition of a hotel or
motel tax for a period to expire on December thirty-first, two  thousand
[thirteen] FIFTEEN.
  S  2.  Section  6 of 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, as amended by
chapter 382 of the laws of 2011, is amended to read as follows:
  S 6. This act shall take effect immediately, except that section  five
of  this act shall take effect on the same date as a chapter of the laws
of 2000 amending the public authorities law and the tax law relating  to
creating  the  Nassau  county  interim  finance  authority takes effect;
provided, further, that sections two, three and four of this  act  shall
expire and be deemed repealed December 31, [2013] 2015.
  S 3. This act shall take effect immediately.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10921-01-3

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