assembly Bill A4034

Elevates severity of patronizing a prostitute and permitting prostitution, and makes certain provisions of promoting prostitution violent felonies

download pdf

Sponsor

Bill Status


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

actions

Summary

Makes promoting prostitution in the first degree and certain provisions of promoting prostitution in the second and third degrees violent felony offenses; increases the severity of the penalties for patronizing a prostitute and permitting prostitution; redesignates permitting prostitution as permitting prostitution in the second degree and establishes the class E felony of permitting prostitution when a child under 17 is being prostituted on the premises; designates permitting prostitution in the first degree as a sex offense for purposes of registration under the sex offender registration act.

Bill Details

See Senate Version of this Bill:
S2808
Versions:
A4034
Current Committee:
Law Section:
Penal Law
Laws Affected:
Amd §§70.02, 60.05, 230.04, 230.05, 230.06 & 230.40, add §230.45, Pen L; amd §168-a, Cor L
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

    S. 2808                                                  A. 4034

                       2015-2016 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            January 29, 2015
                               ___________

IN  SENATE -- Introduced by Sen. GOLDEN -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Codes

IN ASSEMBLY -- Introduced by M. of  A.  MALLIOTAKIS  --  read  once  and
  referred to the Committee on Codes

AN  ACT  to  amend the penal law, in relation to promoting prostitution,
  patronizing a prostitute and permitting prostitution; and to amend the
  correction law, in relation to designating permitting prostitution  in
  the first degree as a sex offense for the purposes of the sex offender
  registration act

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

  Section 1. Paragraphs (a), (b),  (c)  and  (d)  of  subdivision  1  of
section  70.02 of the penal law, paragraph (a) as amended by chapter 320
of the laws of 2006, paragraphs (b) and (c) as amended by chapter  1  of
the  laws of 2013, and paragraph (d) as amended by chapter 7 of the laws
of 2007, are amended to read as follows:
  (a) Class B violent felony offenses: an attempt to  commit  the  class
A-I  felonies  of  murder  in  the  second  degree as defined in section
125.25, kidnapping in the first degree as defined in section 135.25, and
arson in the first degree as defined in section 150.20; manslaughter  in
the  first  degree as defined in section 125.20, aggravated manslaughter
in the first degree as defined in section  125.22,  rape  in  the  first
degree  as  defined  in section 130.35, criminal sexual act in the first
degree as defined in section 130.50,  aggravated  sexual  abuse  in  the
first  degree  as  defined  in  section 130.70, course of sexual conduct
against a child in the first degree as  defined  in  section  130.75[;],
PROMOTING PROSTITUTION IN THE FIRST DEGREE AS DEFINED IN SECTION 230.32,
assault  in the first degree as defined in section 120.10, kidnapping in
the second degree as defined in section 135.20, burglary  in  the  first
degree  as  defined  in  section  140.30,  arson in the second degree as

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08386-01-5

S. 2808                             2                            A. 4034

defined in section 150.15, robbery in the first  degree  as  defined  in
section 160.15, incest in the first degree as defined in section 255.27,
criminal  possession  of  a  weapon  in  the  first degree as defined in
section 265.04, criminal use of a firearm in the first degree as defined
in  section  265.09,  criminal  sale of a firearm in the first degree as
defined in section 265.13, aggravated assault upon a police officer or a
peace officer as defined in section 120.11, gang assault  in  the  first
degree as defined in section 120.07, intimidating a victim or witness in
the  first degree as defined in section 215.17, hindering prosecution of
terrorism in the first degree as defined  in  section  490.35,  criminal
possession  of  a  chemical  weapon  or  biological weapon in the second
degree as defined in section 490.40, and  criminal  use  of  a  chemical
weapon  or  biological  weapon in the third degree as defined in section
490.47.
  (b) Class C violent felony offenses: an attempt to commit any  of  the
class  B felonies set forth in paragraph (a) of this subdivision; aggra-
vated criminally negligent homicide as defined in section 125.11, aggra-
vated manslaughter in the second degree as defined  in  section  125.21,
aggravated  sexual  abuse  in  the  second  degree as defined in section
130.67, PATRONIZING A PROSTITUTE IN  THE  FIRST  DEGREE  AS  DEFINED  IN
SECTION  230.06,  PROMOTING PROSTITUTION IN THE SECOND DEGREE AS DEFINED
IN SUBDIVISION TWO OF SECTION 230.30, assault on a peace officer, police
officer, fireman or emergency medical services professional  as  defined
in section 120.08, assault on a judge as defined in section 120.09, gang
assault in the second degree as defined in section 120.06, strangulation
in the first degree as defined in section 121.13, burglary in the second
degree  as  defined  in  section 140.25, robbery in the second degree as
defined in section 160.10, criminal possession of a weapon in the second
degree as defined in section 265.03, criminal use of a  firearm  in  the
second  degree  as defined in section 265.08, criminal sale of a firearm
in the second degree as defined in section 265.12, criminal  sale  of  a
firearm with the aid of a minor as defined in section 265.14, aggravated
criminal possession of a weapon as defined in section 265.19, soliciting
or  providing  support  for  an  act of terrorism in the first degree as
defined in section 490.15, hindering prosecution  of  terrorism  in  the
second degree as defined in section 490.30, and criminal possession of a
chemical  weapon  or biological weapon in the third degree as defined in
section 490.37.
  (c) Class D violent felony offenses: an attempt to commit any  of  the
class C felonies set forth in paragraph (b); reckless assault of a child
as defined in section 120.02, assault in the second degree as defined in
section 120.05, menacing a police officer or peace officer as defined in
section  120.18, stalking in the first degree, as defined in subdivision
one of section 120.60, strangulation in the second degree as defined  in
section  121.12, rape in the second degree as defined in section 130.30,
criminal sexual act in the second degree as defined in  section  130.45,
sexual abuse in the first degree as defined in section 130.65, course of
sexual  conduct  against  a  child  in  the  second degree as defined in
section 130.80, aggravated sexual abuse in the third degree  as  defined
in  section  130.66,  facilitating  a  sex  offense  with  a  controlled
substance as defined in section 130.90, PATRONIZING A PROSTITUTE IN  THE
SECOND  DEGREE  AS  DEFINED IN SECTION 230.05, PROMOTING PROSTITUTION IN
THE THIRD DEGREE AS DEFINED IN SUBDIVISION TWO OF SECTION 230.25, crimi-
nal possession of a weapon in the third degree as defined in subdivision
five, six, seven, eight, nine or ten of section 265.02, criminal sale of
a firearm in the third degree as defined in section 265.11, intimidating

S. 2808                             3                            A. 4034

a victim or witness in the second degree as defined in  section  215.16,
soliciting  or  providing  support for an act of terrorism in the second
degree as defined in section 490.10, and making a terroristic threat  as
defined  in  section  490.20, falsely reporting an incident in the first
degree as defined in section 240.60, placing a false bomb  or  hazardous
substance  in  the  first degree as defined in section 240.62, placing a
false bomb or hazardous substance in a sports  stadium  or  arena,  mass
transportation  facility or enclosed shopping mall as defined in section
240.63, and aggravated unpermitted use of  indoor  pyrotechnics  in  the
first degree as defined in section 405.18.
  (d)  Class  E violent felony offenses: an attempt to commit any of the
felonies of criminal possession of a  weapon  in  the  third  degree  as
defined  in subdivision five, six, seven or eight of section 265.02 as a
lesser included offense of that section as defined in section 220.20  of
the  criminal  procedure  law,  persistent  sexual  abuse  as defined in
section 130.53, aggravated sexual abuse in the fourth degree as  defined
in  section  130.65-a,  PATRONIZING  A PROSTITUTE IN THE THIRD DEGREE AS
DEFINED IN SECTION 230.04, falsely reporting an incident in  the  second
degree  as defined in section 240.55 and placing a false bomb or hazard-
ous substance in the second degree as defined in section 240.61.
  S 2. Subdivision 5 of section 60.05 of the penal law,  as  amended  by
chapter 405 of the laws of 2010, is amended to read as follows:
  5.  Certain class D felonies. Except as provided in subdivision six of
this section, every person convicted of the class D felonies of  assault
in  the second degree as defined in section 120.05, strangulation in the
second degree as defined in section 121.12 [or attempt to commit a class
C felony as  defined  in  section  230.30  of  this  chapter,]  must  be
sentenced in accordance with section 70.00 or 85.00 of this title.
  S  3.  The  closing  paragraph  of section 230.04 of the penal law, as
amended by chapter 74 of the  laws  of  2007,  is  amended  to  read  as
follows:
  Patronizing  a  prostitute in the third degree is a class [A misdemea-
nor] E FELONY.
  S 4. The closing paragraph of section 230.05  of  the  penal  law,  as
added by chapter 627 of the laws of 1978, is amended to read as follows:
  Patronizing a prostitute in the second degree is a class [E] D felony.
  S  5.  The  closing  paragraph  of section 230.06 of the penal law, as
added by chapter 627 of the laws of 1978, is amended to read as follows:
  Patronizing a prostitute in the first degree is a class [D] C felony.
  S 6. Section 230.40 of the penal law is amended to read as follows:
S 230.40 Permitting prostitution IN THE SECOND DEGREE.
  A person is guilty of permitting prostitution  IN  THE  SECOND  DEGREE
when, having possession or control of premises which he OR SHE knows are
being used for prostitution purposes, he OR SHE fails to make reasonable
effort to halt or abate such use.
  Permitting  prostitution  IN THE SECOND DEGREE is a class [B] A misde-
meanor.
  S 7. The penal law is amended by adding a new section 230.45  to  read
as follows:
S 230.45 PERMITTING PROSTITUTION IN THE FIRST DEGREE.
  A PERSON IS GUILTY OF PERMITTING PROSTITUTION IN THE FIRST DEGREE WHEN
HAVING POSSESSION OR CONTROL OF PREMISES WHICH HE OR SHE KNOWS ARE BEING
USED  FOR  PROSTITUTION  PURPOSES  INCLUDING THE PROSTITUTION OF A CHILD
LESS THAN SEVENTEEN YEARS OF AGE, HE OR SHE  FAILS  TO  MAKE  REASONABLE
EFFORT TO HALT OR ABATE SUCH USE.
  PERMITTING PROSTITUTION IN THE FIRST DEGREE IS A CLASS E FELONY.

S. 2808                             4                            A. 4034

  S  8.  Subparagraph  (i)  of paragraph (a) of subdivision 2 of section
168-a of the correction law, as amended by chapter 405 of  the  laws  of
2008, is amended to read as follows:
  (i)  a  conviction of or a conviction for an attempt to commit any [of
the provisions] PROVISION of [sections] SECTION 120.70, 130.20,  130.25,
130.30,  130.40, 130.45, 130.60, 230.34, 250.50, 255.25, 255.26 [and] OR
255.27 or article two hundred sixty-three of the penal law,  or  section
135.05,  135.10,  135.20  or  135.25  of such law relating to kidnapping
offenses, provided the victim of such kidnapping or related  offense  is
less  than seventeen years old and the offender is not the parent of the
victim, or section 230.04, where the person patronized is in  fact  less
than  seventeen  years  of  age, 230.05 or 230.06, or subdivision two of
section 230.30 [or] section 230.32 [or], 230.33 OR 230.45 of  the  penal
law, or
  S 9. This act shall take effect on the first of November next succeed-
ing the date on which it shall have become a law.

assembly Bill A4033

Relates to the crime of luring a child

download pdf

Sponsor

Bill Status


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

actions

Summary

Relates to the crime of luring a child; adds additional elements and includes use of electronic communication.

Bill Details

See Senate Version of this Bill:
S2805
Versions:
A4033
Current Committee:
Law Section:
Penal Law
Laws Affected:
Amd §120.70, Pen L
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

    S. 2805                                                  A. 4033

                       2015-2016 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            January 29, 2015
                               ___________

IN  SENATE -- Introduced by Sen. GOLDEN -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Codes

IN ASSEMBLY -- Introduced by M. of  A.  MALLIOTAKIS  --  read  once  and
  referred to the Committee on Codes

AN ACT to amend the penal law, in relation to luring a child

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

  Section 1. Section 120.70 of the penal law, as added by chapter 405 of
the laws of 2008, is amended to read as follows:
S 120.70 Luring a child.
  1. A person is guilty of luring a child when [he]:
  (A) HE or she lures a child into a  motor  vehicle,  aircraft,  water-
craft,  isolated  area,  building,  or  part thereof, for the purpose of
committing against such child any of the following offenses:
  [an] (1) A VIOLENT FELONY offense as defined in section 70.02 of  this
chapter;
  [an]  (2)  AN  offense  as defined in section 125.25 or 125.27 of this
chapter;
  [a] (3) A felony offense that is a violation of  article  one  hundred
thirty of this chapter;
  [an] (4) AN offense as defined in section 135.25 of this chapter;
  [an]  (5)  AN  offense  as defined in sections 230.19, 230.25, 230.30,
230.32, 230.33 or 230.34 of this chapter;
  [an] (6) AN offense as defined in sections 255.25, 255.26,  or  255.27
of this chapter; or
  [an]  (7)  AN offense as defined in sections 263.05, 263.10, or 263.15
of this chapter[. For purposes  of  this  subdivision  "child"  means  a
person  less  than seventeen years of age. Nothing in this section shall
be deemed to preclude, if the evidence warrants, a  conviction  for  the
commission  or  attempted  commission  of  any  crime, including but not

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08075-01-5

S. 2805                             2                            A. 4033

limited to a crime defined in article one hundred  thirty-five  of  this
chapter.
  2.]; OR
  (B)  BEING EIGHTEEN YEARS OLD OR MORE AND WITH INTENT TO LURE, ENTICE,
PERSUADE, CONVINCE, HARASS, ANNOY, THREATEN OR ALARM A CHILD, HE OR SHE,
BY MEANS OF A COMPUTER, COMMUNICATES OR CAUSES  A  COMMUNICATION  TO  BE
INITIATED PURPORTING TO SOLICIT:
  (1)  SEXUAL  INTERCOURSE,  ORAL SEXUAL CONDUCT, ANAL SEXUAL CONDUCT OR
SEXUAL CONTACT WITH A CHILD WHOM HE OR SHE KNOWS  OR  REASONABLY  SHOULD
KNOW IS LESS THAN SEVENTEEN YEARS OLD; OR
  (2) A SEXUAL PERFORMANCE BY A CHILD WHOM HE OR SHE KNOWS OR REASONABLY
SHOULD KNOW IS LESS THAN SEVENTEEN YEARS OLD; OR
  (3)  ANY IN-PERSON CONTACT WITH A CHILD THAT RESULTS IN THE COMMISSION
OR ATTEMPTED COMMISSION OF ANY OF THE  FOLLOWING  OFFENSES  AGAINST  THE
CHILD:
  (I) A VIOLENT FELONY OFFENSE AS DEFINED IN SECTION 70.02 OF THIS CHAP-
TER;
  (II)  AN  OFFENSE AS DEFINED IN SECTION 125.25 OR 125.27 OF THIS CHAP-
TER;
  (III) A FELONY OFFENSE THAT IS A  VIOLATION  OF  ARTICLE  ONE  HUNDRED
THIRTY OF THIS CHAPTER;
  (IV) AN OFFENSE AS DEFINED IN SECTION 135.25 OF THIS CHAPTER;
  (V)  AN  OFFENSE AS DEFINED IN SECTION 230.19, 230.25, 230.30, 230.32,
230.33 OR 230.34 OF THIS CHAPTER;
  (VI) AN OFFENSE AS DEFINED IN SECTION 255.25,  255.26,  OR  255.27  OF
THIS CHAPTER; OR
  (VII)  AN  OFFENSE  AS DEFINED IN SECTION 263.05, 263.10, OR 263.15 OF
THIS CHAPTER.
  2. FOR PURPOSES OF THIS SECTION, THE FOLLOWING TERMS  SHALL  HAVE  THE
FOLLOWING MEANINGS:
  (A)  "ANAL SEXUAL CONDUCT" SHALL HAVE THE SAME MEANING AS THAT TERM IS
DEFINED IN PARAGRAPH (B) OF SUBDIVISION TWO OF SECTION  130.00  OF  THIS
CHAPTER.
  (B)  "BUILDING"  IN  ADDITION  TO  ITS  ORDINARY MEANING, INCLUDES ANY
STRUCTURE, VEHICLE, AIRCRAFT OR WATERCRAFT USED FOR OVERNIGHT LODGING OF
PERSONS, OR USED BY PERSONS FOR CARRYING  ON  BUSINESS  THEREIN,  OR  AN
ENCLOSED MOTOR TRUCK, OR AN ENCLOSED MOTOR TRUCK TRAILER.
  (C) "CHILD" MEANS A PERSON LESS THAN SEVENTEEN YEARS OF AGE.
  (D)  "COMMUNICATE" SHALL, IN ADDITION TO ITS ORDINARY MEANING, INCLUDE
ORAL AND VISUAL COMMUNICATION. VISUAL COMMUNICATION INCLUDES, BUT IS NOT
LIMITED  TO,  ELECTRONIC  TEXT  MESSAGES,  ELECTRONIC   MAIL   MESSAGES,
PICTURES, ILLUSTRATIONS OR GRAPHICS.
  (E)  "COMPUTER" SHALL HAVE THE SAME MEANING AS THAT TERM IS DEFINED BY
SECTION 156.00 OF THIS CHAPTER.
  (F) "COMPUTER PROGRAM" SHALL HAVE THE SAME MEANING  AS  THAT  TERM  IS
DEFINED BY SECTION 156.00 OF THIS CHAPTER.
  (G)  "ORAL SEXUAL CONDUCT" SHALL HAVE THE SAME MEANING AS THAT TERM IS
DEFINED IN PARAGRAPH (A) OF SUBDIVISION TWO OF SECTION  130.00  OF  THIS
CHAPTER.
  (H)  "SEXUAL  CONTACT" SHALL HAVE THE SAME MEANING AS ASCRIBED TO SUCH
TERM BY SUBDIVISION THREE OF SECTION 130.00 OF THIS CHAPTER.
  (I) "SEXUAL INTERCOURSE" SHALL HAVE THE SAME MEANING AS THAT  TERM  IS
DEFINED IN SUBDIVISION ONE OF SECTION 130.00 OF THIS CHAPTER.
  (J)  "SEXUAL  PERFORMANCE" SHALL HAVE THE SAME MEANING AS THAT TERM IS
DEFINED IN SECTION 263.00 OF THIS CHAPTER.

S. 2805                             3                            A. 4033

  3. NOTHING IN THIS  SECTION  SHALL  BE  DEEMED  TO  PRECLUDE,  IF  THE
EVIDENCE SO WARRANTS, AN INDICTMENT AND CONVICTION FOR ATTEMPTED KIDNAP-
PING UNDER THE PROVISIONS OF SECTIONS 110.00 AND 135.00 OF THIS CHAPTER.
  4.  Luring a child is a class [E] D felony, provided, however, that if
the underlying offense the actor intended to commit against  such  child
constituted  a class A or a class B felony, then the offense of luring a
child in violation of this section shall be deemed respectively, a class
[C] B felony or class [D] C felony.
  S 2. This act shall take effect on the first of November next succeed-
ing the date on which it shall have become a law.

assembly Bill A669

Provides a tax credit to home owners who repair cock loft fire hazards in their homes

download pdf

Sponsor

Bill Status


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

actions

Summary

Provides a tax credit to home owners who repair cock loft fire hazards in their homes.

Bill Details

See Senate Version of this Bill:
S3005
Versions:
A669
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   669

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced by M. of A. LENTOL -- read once and referred to the Committee
  on Ways and Means

AN ACT to amend the tax law, in relation to providing a tax credit for a
  portion of the cost of repairing certain fire hazards

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

  Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
subsection (ccc) to read as follows:
  (CCC)  CREDIT  FOR  REPAIRING  CERTAIN  FIRE HAZARDS. (1) ANY RESIDENT
OWNER OF  REAL PROPERTY AS DEFINED IN SECTION ONE  HUNDRED  TWO  OF  THE
REAL  PROPERTY  TAX LAW SHALL BE ALLOWED A CREDIT AGAINST THE TAX OTHER-
WISE IMPOSED UNDER THIS ARTICLE IN AN AMOUNT EQUAL TO THIRTY PERCENT  OF
THE  COST  OF  REPAIRING  FIRE  HAZARDS  COMMONLY  KNOWN  AS COCK LOFTS,
PROVIDED THAT SUCH CREDIT SHALL NOT EXCEED FIVE HUNDRED  DOLLARS.    FOR
PURPOSES  OF  THIS  SECTION THE TERM "COCK LOFT" SHALL MEAN A COMPLETELY
ENCLOSED SPACE BETWEEN RAFTERS AND A SUSPENDED CEILING.
  (2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR  ANY
TAXABLE  YEAR  SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS
SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN
ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2015.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01820-01-5

assembly Bill A594

Requires the rent guidelines board to take other sources of income received by landlords from commercial rents and unregulated residential units into account when establishing annual calculations

download pdf

Sponsor

Bill Status


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

actions

Summary

Requires the rent guidelines board to take other sources of income received by landlords from commercial rents and unregulated residential units into account when establishing annual calculations.

Bill Details

See Senate Version of this Bill:
S3037
Versions:
A594
Current Committee:
Law Section:
New York City Administrative Code
Laws Affected:
Amd §26-510, NYC Ad Cd
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   594

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by  M. of A. ROSENTHAL, CLARK, GOTTFRIED, KAVANAGH, DINOWITZ
  -- Multi-Sponsored by -- M. of A. COLTON, GLICK, ROBINSON,  WRIGHT  --
  read once and referred to the Committee on Housing

AN  ACT  to  amend  the  administrative code of the city of New York, in
  relation to requiring the rent guidelines board to take other  sources
  of  income received by landlords from commercial rents and unregulated
  residential units into account when establishing annual calculations

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

  Section  1.  Paragraph  3  of  subdivision  b of section 26-510 of the
administrative code of the city of New York is  renumbered  paragraph  4
and a new paragraph 3 is added to read as follows:
  (3)  ALL  OTHER  SOURCES  OF  INCOME FROM BUILDINGS CONTAINING HOUSING
ACCOMMODATIONS SUBJECT TO  THIS  LAW  INCLUDING,  BUT  NOT  LIMITED  TO,
COMMERCIAL  RENTS  AND  RENT FROM UNREGULATED RESIDENTIAL UNITS, AND THE
EXTENT TO WHICH SUCH CHANGES OFFSET CHANGES IN COST,
  S 2. This act shall take effect immediately, provided,  however,  that
the  amendments to section 26-510 of chapter 4 of title 26 of the admin-
istrative code of the city of New York made by section one of  this  act
shall  expire  on the same date as such law expires and shall not affect
the expiration of such law as provided under section 26-520 of such law.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04027-01-5

assembly Bill A3203

Allows for online publication of public notices

download pdf

Sponsor

Bill Status


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

actions

Summary

Allows for online publication of public notices.

Bill Details

See Senate Version of this Bill:
S3028
Versions:
A3203
Current Committee:
Law Section:
General Construction Law
Laws Affected:
Add §40-a, Gen Con L
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  3203

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 22, 2015
                               ___________

Introduced  by M. of A. HAWLEY, RAIA, MONTESANO -- Multi-Sponsored by --
  M. of A. BLANKENBUSH, CERETTO, CORWIN,  McLAUGHLIN,  OAKS,  PALMESANO,
  THIELE  --  read  once  and  referred to the Committee on Governmental
  Operations

AN ACT to amend the general construction law, in  relation  to  allowing
  for online publication of public notices

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

  Section 1. The general construction law is amended  by  adding  a  new
section 40-a to read as follows:
  S  40-A. PUBLIC NOTICES AND PUBLICATIONS. 1. SUBJECT TO THE PROVISIONS
OF SUBDIVISION TWO OF THIS SECTION AND NOTWITHSTANDING ANY PROVISION  OF
LAW TO THE CONTRARY, IN ANY CASE IN WHICH NOTICE OF ANY FACT IS REQUIRED
BY  LAW  TO  BE PUBLISHED OR ADVERTISED IN A NEWSPAPER, IN ADDITION SUCH
REQUIREMENT SHALL BE SATISFIED BY PUBLICATION OF THE NOTICE IN AN ONLINE
NEWS PUBLICATION THAT:
  A. PROVIDES GENERAL INTEREST NEWS  ON  A  DAILY  BASIS  TO  A  DEFINED
GEOGRAPHIC LOCATION; AND
  B.  HAS BEEN CONTINUOUSLY PUBLISHED FOR AT LEAST ONE YEAR PRIOR TO THE
DATE OF PUBLICATION OF THE NOTICE.
  2. ANY PUBLICATION MADE PURSUANT TO THE TERMS OF THIS SECTION SHALL BE
SUBJECT TO ALL REQUIREMENTS AND STIPULATIONS OF PUBLICATION  IMPOSED  BY
LAW  OR BY ORDER OF A COURT OF COMPETENT JURISDICTION WITH REGARD TO THE
NOTICE WITH THE EXCEPTION OF A REQUIREMENT THAT THE NOTICE BE  PUBLISHED
IN A NEWSPAPER.
  S 2. This act shall take effect immediately.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01742-01-5

assembly Bill A2396

Relates to the disclosure of special care offered to persons with Alzheimer's disease or dementia

download pdf

Sponsor

Bill Status


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

actions

Summary

Makes provisions relating to the disclosure of special care offered to persons with Alzheimer's disease or dementia; requires any facility that offers, advertises, markets or otherwise promotes itself as providing Alzheimer's and dementia special care must disclose the form of care or treatment provided that distinguishes it as being especially applicable or suitable for persons diagnosed with Alzheimer's, dementia or other disorders; authorizes the commissioner of health to promulgate necessary rules and regulations; provides for a five hundred dollar civil penalty for a violation.

Bill Details

See Senate Version of this Bill:
S3026
Versions:
A2396
Current Committee:
Law Section:
Public Health Law
Laws Affected:
Add Art 20-B §§2010 - 2012, Pub Health L
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2396

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 16, 2015
                               ___________

Introduced  by  M.  of  A. ENGLEBRIGHT -- Multi-Sponsored by -- M. of A.
  GUNTHER -- read once and referred to the Committee on Aging

AN ACT to amend the public health law,  in  relation  to  disclosure  of
  special care offered to persons with Alzheimer's disease or dementia

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

  Section 1. The public health law is amended by adding  a  new  article
20-B to read as follows:
                              ARTICLE 20-B
            ALZHEIMER'S AND DEMENTIA SPECIAL CARE DISCLOSURE
SECTION 2010. DEFINITIONS.
        2011. ALZHEIMER'S AND DEMENTIA SPECIAL CARE DISCLOSURE.
        2012. ENFORCEMENT; CIVIL PENALTIES.
  S  2010.  DEFINITIONS.  AS  USED  IN THIS ARTICLE: 1. "ALZHEIMER'S AND
DEMENTIA SPECIAL CARE" MEANS CARE OR  TREATMENT  PROVIDED  TO  A  PERSON
DIAGNOSED WITH ALZHEIMER'S DISEASE, A RELATED DISORDER OR DEMENTIA.
  2.  "FACILITY" SHALL MEAN A RESIDENTIAL HEALTH CARE FACILITY, AN ADULT
DAY HEALTH CARE PROGRAM OR A CONTINUING CARE RETIREMENT COMMUNITY.
  S 2011. ALZHEIMER'S AND  DEMENTIA  SPECIAL  CARE  DISCLOSURE.  1.  ANY
FACILITY  THAT ADVERTISES OR MARKETS ITSELF AS PROVIDING ALZHEIMER'S AND
DEMENTIA SPECIAL CARE SHALL DISCLOSE  THE  FORM  OF  CARE  OR  TREATMENT
PROVIDED  THAT  DISTINGUISHES  IT  AS  BEING ESPECIALLY APPLICABLE TO OR
SUITABLE FOR PERSONS DIAGNOSED WITH ALZHEIMER'S DISEASE, RELATED  DISOR-
DERS OR DEMENTIA.
  2. THE DISCLOSURE SHALL BE MADE TO:
  (A) THE DEPARTMENT;
  (B)  ANY  PERSON SEEKING PLACEMENT IN A FACILITY ON BEHALF OF A PERSON
DIAGNOSED WITH ALZHEIMER'S DISEASE, A RELATED DISORDER OR DEMENTIA; AND
  (C) THE STATE LONG TERM CARE OMBUDSMAN.
  3. THE DISCLOSURE REQUIRED IN SUBDIVISION ONE OF THIS SECTION SHALL BE
IN WRITING AND SHALL INCLUDE AT A MINIMUM:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01740-01-5

A. 2396                             2

  (A) A STATEMENT OF THE FACILITY'S OVERALL PHILOSOPHY AND MISSION AS IT
RELATES TO THE NEEDS OF  PERSONS  DIAGNOSED  WITH  ALZHEIMER'S  DISEASE,
RELATED DISORDERS OR DEMENTIA;
  (B) THE PROCESS AND CRITERIA USED TO DETERMINE PLACEMENT IN AND TRANS-
FER OR DISCHARGE FROM ALZHEIMER'S AND DEMENTIA SPECIAL CARE;
  (C)  THE PROCESS USED FOR ASSESSMENT, ESTABLISHMENT AND IMPLEMENTATION
OF A PLAN OF CARE, INCLUDING THE METHODS  BY  WHICH  THE  PLAN  OF  CARE
EVOLVES AND REMAINS RESPONSIVE TO CHANGES IN CONDITION;
  (D)  STAFF-TO-RESIDENT RATIOS, STAFF TRAINING AND CONTINUING EDUCATION
PRACTICES;
  (E) THE  PHYSICAL  ENVIRONMENT  AND  DESIGN  FEATURES  APPROPRIATE  TO
SUPPORT THE FUNCTIONING OF COGNITIVELY IMPAIRED ADULTS;
  (F) THE TYPES AND FREQUENCIES OF ACTIVITIES PROVIDED BY THE FACILITY;
  (G)  A DESCRIPTION OF FAMILY INVOLVEMENT PROGRAMS AND THE AVAILABILITY
OF FAMILY SUPPORT PROGRAMS;
  (H) THE COSTS OF CARE AND ANY ADDITIONAL FEES WHICH  MAY  BE  CHARGED;
AND
  (I)  A  DESCRIPTION  OF  SAFETY  AND SECURITY MEASURES PROVIDED BY THE
FACILITY.
  4. THE COMMISSIONER, WITH EQUAL OPPORTUNITY FOR  INPUT  FROM  CONSUMER
AND  PROVIDER  REPRESENTATIVES,  SHALL PROMULGATE RULES IMPLEMENTING THE
PROVISIONS OF THIS SECTION.
  S 2012. ENFORCEMENT; CIVIL PENALTIES. 1. AN AGENCY SHALL CONSIDER  THE
EXTENT OF A FACILITY'S COMPLIANCE WITH THE PROVISIONS OF THIS ARTICLE IN
CONSIDERING  AN  APPLICATION  FOR  RENEWAL  OF A LICENSE, CERTIFICATE OR
APPROVAL.
  2. ANY FACILITY WHICH VIOLATES THE PROVISIONS OF THIS ARTICLE SHALL BE
SUBJECT TO A CIVIL PENALTY NOT TO EXCEED FIVE  HUNDRED  DOLLARS.    SUCH
PENALTY MAY BE ASSESSED AFTER A HEARING CONDUCTED IN THE MANNER IN WHICH
THE  AGENCY  ASSESSES  OTHER  PENALTIES  AGAINST  LICENSED, CERTIFIED OR
APPROVED FACILITIES.
  S 2. This act shall take effect on the first of January next  succeed-
ing  the  date  on  which  it shall have become a law, provided that the
department of health is immediately authorized and directed to take such
actions as are necessary to implement this act, including the  promulga-
tion of rules in accordance with the state administrative procedure act,
on or before its effective date.

assembly Bill A2407

Directs department of agriculture and markets and the state soil and water conservation committee to define farm conservation practices conducted by professionals

download pdf

Sponsor

Bill Status


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

actions

Summary

Directs the department of agriculture and markets and the state soil and water conservation committee to review and define farm conservation practices which are within the professions of engineering, land surveying and architecture.

Bill Details

Versions:
A2407
Current Committee:
Law Section:
Agriculture and Markets Law
Laws Affected:
Amd §16, Ag & Mkts L; amd §§7209 & 7307, Ed L
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2407

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 16, 2015
                               ___________

Introduced  by M. of A. MAGEE -- read once and referred to the Committee
  on Agriculture

AN ACT to amend the agriculture and markets law and the  education  law,
  in relation to farm conservation practices

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

  Section 1. Section 16 of the agriculture and markets law is amended by
adding a new subdivision 45 to read as follows:
  45. DEFINE AND REVIEW ON AN ON-GOING BASIS FARM CONSERVATION PRACTICES
IN CONJUNCTION WITH THE STATE SOIL AND WATER CONSERVATION  COMMITTEE  TO
DETERMINE  THE  SCOPE  OF  ENGINEERING,  LAND  SURVEYING OR ARCHITECTURE
NECESSARY FOR SUCH PRACTICES.
  S 2. Paragraph b of subdivision 7 of section  7209  of  the  education
law,  as added by chapter 987 of the laws of 1971, is amended to read as
follows:
  b. To alterations to any building or structure  costing  ten  thousand
dollars  or  less  which do not involve changes affecting the structural
safety or public safety thereof nor to farm buildings, including  barns,
sheds,  poultry  houses and other buildings used directly and solely for
agricultural purposes; NOR TO FARM  CONSERVATION  PRACTICES,  EXCEPT  AS
DETERMINED  NECESSARY  BY  THE DEPARTMENT OF AGRICULTURE AND MARKETS AND
THE STATE SOIL AND WATER CONSERVATION COMMITTEE; nor to residence build-
ings of gross floor area of fifteen hundred square  feet  or  less,  not
including  garages,  carports,  porches, cellars, or uninhabitable base-
ments or attics.
  S 3. Paragraph 1 of subdivision 5 of section  7307  of  the  education
law,  as  amended by chapter 994 of the laws of 1971, is amended to read
as follows:
  1. Farm buildings, including barns, sheds, poultry  houses  and  other
buildings  used  directly  and  solely for agricultural purposes; NOR TO
FARM CONSERVATION PRACTICES,  EXCEPT  AS  DETERMINED  NECESSARY  BY  THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05586-01-5

A. 2407                             2

DEPARTMENT  OF  AGRICULTURE  AND  MARKETS  AND  THE STATE SOIL AND WATER
CONSERVATION COMMITTEE; nor to residence  buildings  of  gross  area  of
fifteen  hundred  square  feet or less, not including garages, carports,
porches, cellars, or uninhabitable basements or attics; or
  S 4. This act shall take effect immediately.

assembly Bill A385

Requires cash registers used in certain businesses to visually display the amount of sale to the customer

download pdf

Sponsor

Bill Status


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

actions

Summary

Requires that all cash registers newly installed which are customarily used by a business dealing with consumers have a visual display indicating the amount of any sale to such consumer; exempts from such provisions hotels, motels, or retail licensed premises for the on-premises consumption of alcoholic beverages; authorizes the attorney general to seek injunctive relief for violations of such provisions, and authorizes courts to impose a civil penalty of not more than five hundred dollars for each such violation.

Bill Details

See Senate Version of this Bill:
S3045
Versions:
A385
Current Committee:
Law Section:
General Business Law
Laws Affected:
Add §399-k, Gen Bus L
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   385

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by  M.  of  A.  ROSENTHAL  --  read once and referred to the
  Committee on Economic Development

AN ACT to amend the general business law, in relation to cash registers

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

  Section 1. The general business law is amended by adding a new section
399-k to read as follows:
  S 399-K. CASH REGISTERS. 1. ANY CASH REGISTER USED BY OR IN THE OPERA-
TION  OF A BUSINESS WHICH CUSTOMARILY DEALS WITH CONSUMERS, OTHER THAN A
HOTEL, MOTEL, RETAIL LICENSED PREMISES FOR THE  ON-PREMISES  CONSUMPTION
OF  ALCOHOLIC BEVERAGES OR RESTAURANT WHERE A PRINTED AND ITEMIZED CHECK
IS PROVIDED FOR THE CUSTOMER'S PERUSAL BEFORE  PAYMENT,  SHALL  VISUALLY
DISPLAY  THE  AMOUNT  OF  ANY  SALE  IN A MANNER READILY VISIBLE TO SUCH
CONSUMER.
  2. WHENEVER THERE SHALL BE A VIOLATION OF THIS SECTION, AN APPLICATION
MAY BE MADE BY THE ATTORNEY GENERAL IN THE NAME OF  THE  PEOPLE  OF  THE
STATE OF NEW YORK TO A COURT OR JUSTICE HAVING JURISDICTION BY A SPECIAL
PROCEEDING  TO ISSUE AN INJUNCTION, AND UPON NOTICE TO THE RESPONDENT OF
NOT LESS THAN FIVE DAYS, TO ENJOIN AND RESTRAIN THE CONTINUANCE OF  SUCH
VIOLATIONS;  AND  IF IT SHALL APPEAR TO THE SATISFACTION OF THE COURT OR
JUSTICE THAT THE RESPONDENT HAS, IN  FACT,  VIOLATED  THIS  SECTION,  AN
INJUNCTION  MAY  BE  ISSUED  BY  SUCH  COURT  OR  JUSTICE, ENJOINING AND
RESTRAINING ANY FURTHER VIOLATION,  WITHOUT  REQUIRING  PROOF  THAT  ANY
PERSON HAS, IN FACT, BEEN INJURED OR DAMAGED THEREBY. WHENEVER THE COURT
SHALL DETERMINE THAT A VIOLATION OF THIS SECTION HAS OCCURRED, THE COURT
MAY  IMPOSE  A  CIVIL  PENALTY OF NOT MORE THAN FIVE HUNDRED DOLLARS FOR
EACH VIOLATION. IN CONNECTION WITH ANY SUCH  APPLICATION,  THE  ATTORNEY
GENERAL  IS  AUTHORIZED  TO  TAKE  PROOF AND MAKE A DETERMINATION OF THE
RELEVANT FACTS AND TO ISSUE SUBPOENAS IN ACCORDANCE WITH THE CIVIL PRAC-
TICE LAW AND RULES.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04039-01-5

A. 385                              2

  S 2. This act shall take effect on the one hundred eightieth day after
it shall have become a  law  and  shall  apply  to  all  cash  registers
installed  on  or  after  such date; provided, however that all existing
cash registers in violation of subdivision 1 of  section  399-k  of  the
general  business  law  as  added  by  section  one of this act shall be
replaced within five years from when this act shall have become a law.

assembly Bill A999

Authorizes N.Y. city to impose the city earnings tax on nonresidents and repeals chapter 5 of the laws of 1999

download pdf

Sponsor

Bill Status


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

actions

Summary

Repeals chapter 5 of the laws 1999 and authorizes a city having a population of one million or more to impose the city earnings tax on nonresidents.

Bill Details

See Senate Version of this Bill:
S3044
Versions:
A999
Current Committee:
Law Section:
General City Law
Laws Affected:
Rpld Chap 5 of 1999; add Art 2-E §§25-m - 25-o, Gen City L; amd §1301, Tax L
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   999

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                             January 8, 2015
                               ___________

Introduced  by  M.  of  A.  ROSENTHAL  --  read once and referred to the
  Committee on Ways and Means

AN ACT to amend the general city law and the tax  law,  in  relation  to
  imposing  the  earnings tax on nonresidents and to repeal chapter 5 of
  the laws of 1999, amending the tax law and the general city law relat-
  ing to the definition of nonresident for the purpose of  imposing  the
  earnings  tax  on  nonresidents and to repeal such tax in the event of
  certain judicial determinations relating thereto

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

  Section 1. Chapter 5 of the laws of 1999, amending the tax law and the
general  city  law  relating  to  the  definition of nonresident for the
purpose of imposing the earnings tax on nonresidents and to repeal  such
tax in the event of certain judicial determinations, is REPEALED.
  S  2.  The  general city law is amended by adding a new article 2-E to
read as follows:
                                ARTICLE 2-E
                    CITY EARNINGS TAX ON NONRESIDENTS
SECTION 25-M. AUTHORIZATION TO IMPOSE TAX.
        25-N. ADMINISTRATIVE PROVISIONS.
        25-O. DEPOSIT AND DISPOSITION OF REVENUES.
  S 25-M.  AUTHORIZATION TO IMPOSE TAX.  IN ADDITION TO ANY OTHER TAXES,
NOW AUTHORIZED BY LAW, ANY CITY HAVING A POPULATION OF  ONE  MILLION  OR
MORE  IS  HEREBY  AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS
IMPOSING A TAX ON THE EARNINGS OF NONRESIDENTS OF SUCH CITY TO BE ADMIN-
ISTERED IN THE MANNER PROVIDED FOR IN THIS ARTICLE BY THE  ADMINISTRATOR
AS DEFINED IN SECTION ONE OF THE MODEL LOCAL LAW HEREINAFTER SET FORTH.
  THE  TAX  AUTHORIZED  BY  THIS ARTICLE MAY BE IMPOSED ONLY IF THE CITY
IMPOSING THE TAX AUTHORIZED BY THIS ARTICLE ALSO IMPOSES A  TAX  ON  THE
PERSONAL  INCOME  OF ITS RESIDENTS.   THE RATES OF SUCH TAX SHALL BE THE
RATES CONTAINED IN EITHER SECTION TWO OR TWO-A OF THE  MODEL  LOCAL  LAW

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04005-01-5

A. 999                              2

AND  SUCH  RATES  MAY  BE REDUCED AND INCREASED, PROVIDED THAT THE RATES
SHALL NOT BE FIXED HIGHER THAN THOSE CONTAINED IN SECTION TWO-A OF  SUCH
MODEL LOCAL LAW.
  THE  TERMS  OF  SUCH  LOCAL LAW SHALL BE SUBSTANTIALLY THE SAME AS THE
FOLLOWING MODEL LOCAL LAW EXCEPT THAT THE APPENDIX AND THE SUPPLEMENT TO
THE APPENDIX IN SUCH LOCAL  LAW  MAY  BE  AMENDED  FOR  THE  PURPOSE  OF
CONFORMING  IT  WITH  THE  UNITED  STATES INTERNAL REVENUE CODE OR OTHER
FEDERAL LAWS RELATING TO TAXATION AS PRESENTLY IN EFFECT OR AS THEY  MAY
BE AMENDED.
                      EARNINGS TAX ON NONRESIDENTS
  SEC.  1.   MEANING OF TERMS.--AS USED IN THIS LOCAL LAW, THE FOLLOWING
TERMS SHALL MEAN AND INCLUDE:  (A)  "ADMINISTRATOR"  MEANS  THE  FINANCE
ADMINISTRATOR  OR OTHER FISCAL OFFICER OF THE CITY CHARGED WITH ADMINIS-
TRATION OF THE TAX ON EARNINGS OF NONRESIDENTS  IMPOSED  BY  THIS  LOCAL
LAW, EXCEPT WITH RESPECT TO TAXES IMPOSED FOR ANY TAXABLE YEAR BEGINNING
ON OR AFTER JANUARY FIRST, NINETEEN HUNDRED SEVENTY-SIX, SUCH TERM SHALL
MEAN STATE TAX COMMISSION.
  (B) "CITY" MEANS THE CITY IMPOSING THE TAX.
  (C)  "PAYROLL  PERIOD"  AND  "EMPLOYER" SHALL MEAN THE SAME AS PAYROLL
PERIOD AND EMPLOYER AS DEFINED IN SUBSECTIONS (B)  AND  (D)  OF  SECTION
THIRTY-FOUR  HUNDRED  ONE  OF  THE INTERNAL REVENUE CODE, AND "EMPLOYEE"
SHALL ALSO INCLUDE ALL THOSE INCLUDED AS EMPLOYEES IN SUBSECTION (C)  OF
SUCH SECTION OF SUCH CODE.
  (D)  "WAGES"  SHALL MEAN WAGES AS DEFINED IN SUBSECTION (A) OF SECTION
THIRTY-FOUR HUNDRED ONE OF THE INTERNAL REVENUE CODE,  EXCEPT  THAT  (1)
WAGES  SHALL  NOT INCLUDE PAYMENTS FOR ACTIVE SERVICE AS A MEMBER OF THE
ARMED FORCES OF THE UNITED STATES AND SHALL NOT INCLUDE, IN THE CASE  OF
A  NONRESIDENT INDIVIDUAL OR PARTNER OF A PARTNERSHIP DOING AN INSURANCE
BUSINESS AS A MEMBER OF THE NEW YORK  INSURANCE  EXCHANGE  DESCRIBED  IN
SECTION  SIX  THOUSAND TWO HUNDRED ONE OF THE INSURANCE LAW, ANY ITEM OF
INCOME, GAIN, LOSS OR DEDUCTION OF SUCH BUSINESS WHICH IS SUCH  INDIVID-
UAL'S  DISTRIBUTIVE OR PRO RATA SHARE FOR FEDERAL INCOME TAX PURPOSES OR
WHICH SUCH INDIVIDUAL IS REQUIRED TO TAKE INTO  ACCOUNT  SEPARATELY  FOR
FEDERAL  INCOME  TAX PURPOSES AND (2) WAGES SHALL INCLUDE (I) THE AMOUNT
OF MEMBER OR EMPLOYEE CONTRIBUTIONS TO A RETIREMENT  SYSTEM  OR  PENSION
FUND PICKED UP BY THE EMPLOYER PURSUANT TO SUBDIVISION F OF SECTION FIVE
HUNDRED  SEVENTEEN  OR  SUBDIVISION D OF SECTION SIX HUNDRED THIRTEEN OF
THE RETIREMENT AND SOCIAL SECURITY LAW OR  SECTION  13-225.1,  13-327.1,
13-125.1,  13-125.2  OR 13-521.1 OF TITLE THIRTEEN OF THE ADMINISTRATIVE
CODE OF THE CITY OF NEW YORK OR SUBDIVISION NINETEEN OF SECTION  TWENTY-
FIVE HUNDRED SEVENTY-FIVE OF THE EDUCATION LAW, (II) THE AMOUNT DEDUCTED
OR  DEFERRED FROM AN EMPLOYEE'S SALARY UNDER A FLEXIBLE BENEFITS PROGRAM
ESTABLISHED PURSUANT TO SECTION TWENTY-THREE OF  THE  GENERAL  MUNICIPAL
LAW OR SECTION TWELVE HUNDRED TEN-A OF THE PUBLIC AUTHORITIES LAW, (III)
THE  AMOUNT  BY  WHICH  AN  EMPLOYEE'S SALARY IS REDUCED PURSUANT TO THE
PROVISIONS OF SUBDIVISION B OF SECTION 12-126.1  AND  SUBDIVISION  B  OF
SECTION 12-126.2 OF THE ADMINISTRATIVE CODE OF THE CITY OF NEW YORK, AND
(IV)  THE  AMOUNT  OF  MEMBER  OR EMPLOYEE CONTRIBUTIONS TO A RETIREMENT
SYSTEM OR PENSION FUND PICKED UP OR PAID BY THE EMPLOYER FOR MEMBERS  OF
THE  MANHATTAN  AND  BRONX SURFACE TRANSPORTATION AUTHORITY PENSION PLAN
AND TREATED AS EMPLOYER CONTRIBUTIONS IN DETERMINING INCOME  TAX  TREAT-
MENT UNDER SECTION 414(H) OF THE INTERNAL REVENUE CODE.
  (E)  "NET  EARNINGS  FROM  SELF-EMPLOYMENT" SHALL MEAN THE SAME AS NET
EARNINGS FROM SELF-EMPLOYMENT AS DEFINED IN SUBSECTION  (A)  OF  SECTION
FOURTEEN  HUNDRED  TWO  OF  THE  INTERNAL  REVENUE CODE, EXCEPT THAT THE
DEDUCTION FOR WAGES AND SALARIES PAID OR INCURRED FOR THE  TAXABLE  YEAR

A. 999                              3

WHICH  IS  NOT  ALLOWED PURSUANT TO SECTION TWO HUNDRED EIGHTY-C OF SUCH
CODE SHALL BE ALLOWED, AND EXCEPT THAT  AN  ESTATE  OR  TRUST  SHALL  BE
DEEMED  TO HAVE NET EARNINGS FROM SELF-EMPLOYMENT DETERMINED IN THE SAME
MANNER AS IF IT WERE AN INDIVIDUAL SUBJECT TO THE TAX ON SELF-EMPLOYMENT
INCOME  IMPOSED  BY SECTION FOURTEEN HUNDRED ONE OF THE INTERNAL REVENUE
CODE DIMINISHED BY (1) THE AMOUNT OF ANY DEDUCTION ALLOWED BY SUBSECTION
(C) OF SECTION SIX HUNDRED FORTY-TWO OF THE INTERNAL  REVENUE  CODE  AND
(2)  THE  DEDUCTIONS  ALLOWED  BY SECTIONS SIX HUNDRED FIFTY-ONE AND SIX
HUNDRED SIXTY-ONE OF  SAID  CODE  TO  THE  EXTENT  THAT  THEY  REPRESENT
DISTRIBUTIONS OR PAYMENTS TO A RESIDENT OF THE CITY.  HOWEVER, "TRADE OR
BUSINESS"  AS  USED IN SUBSECTION (A) OF SECTION FOURTEEN HUNDRED TWO OF
SUCH CODE SHALL MEAN THE  SAME  AS  TRADE  OR  BUSINESS  AS  DEFINED  IN
SUBSECTION (C) OF SECTION FOURTEEN HUNDRED TWO OF SUCH CODE, EXCEPT THAT
PARAGRAPHS (4), (5) AND (6) OF SUCH SUBSECTION SHALL NOT APPLY IN DETER-
MINING  NET  EARNINGS FROM SELF-EMPLOYMENT TAXABLE UNDER THIS LOCAL LAW.
PROVIDED HOWEVER, IN THE CASE OF A NONRESIDENT INDIVIDUAL OR PARTNER  OF
A PARTNERSHIP DOING AN INSURANCE BUSINESS DESCRIBED IN SECTION SIX THOU-
SAND  TWO  HUNDRED  ONE  OF THE INSURANCE LAW, ANY ITEM OF INCOME, GAIN,
LOSS OR DEDUCTION OF SUCH BUSINESS WHICH IS THE  INDIVIDUAL'S  DISTRIBU-
TIVE  OR  PRO  RATA  SHARE  FOR FEDERAL INCOME TAX PURPOSES OR WHICH THE
INDIVIDUAL IS REQUIRED TO  TAKE  INTO  ACCOUNT  SEPARATELY  FOR  FEDERAL
INCOME  TAX  PURPOSES  SHALL  NOT BE CONSIDERED TO BE "NET EARNINGS FROM
SELF-EMPLOYMENT".
  (F) "TAXABLE YEAR" SHALL MEAN THE TAXPAYER'S TAXABLE YEAR FOR  FEDERAL
INCOME TAX PURPOSES.
  (G) RESIDENT INDIVIDUAL.--A RESIDENT INDIVIDUAL MEANS AN INDIVIDUAL:
  (1)  WHO  IS  DOMICILED IN THE CITY, UNLESS (A) HE OR SHE MAINTAINS NO
PERMANENT PLACE OF ABODE IN THE CITY, MAINTAINS  A  PERMANENT  PLACE  OF
ABODE  ELSEWHERE,  AND SPENDS IN THE AGGREGATE NOT MORE THAN THIRTY DAYS
OF THE TAXABLE YEAR IN THE CITY, OR (B) (I) WITHIN ANY  PERIOD  OF  FIVE
HUNDRED  FORTY-EIGHT  CONSECUTIVE DAYS HE OR SHE IS PRESENT IN A FOREIGN
COUNTRY OR COUNTRIES FOR AT LEAST FOUR  HUNDRED  FIFTY  DAYS,  AND  (II)
DURING  SUCH  PERIOD  OF FIVE HUNDRED FORTY-EIGHT CONSECUTIVE DAYS HE OR
SHE IS NOT PRESENT IN THE CITY FOR MORE THAN NINETY DAYS  AND  DOES  NOT
MAINTAIN  A  PERMANENT  PLACE  OF  ABODE IN THE CITY AT WHICH HIS SPOUSE
(UNLESS SUCH SPOUSE IS LEGALLY SEPARATED) OR MINOR CHILDREN ARE  PRESENT
FOR  MORE  THAN  NINETY  DAYS,  AND (III) DURING ANY PERIOD OF LESS THAN
TWELVE MONTHS, WHICH WOULD BE TREATED AS A SEPARATE TAXABLE PERIOD BASED
ON A CHANGE OF RESIDENT STATUS, AND WHICH  PERIOD  IS  CONTAINED  WITHIN
SUCH  PERIOD  OF FIVE HUNDRED FORTY-EIGHT CONSECUTIVE DAYS, HE OR SHE IS
PRESENT IN THE CITY FOR A NUMBER OF DAYS WHICH DOES NOT EXCEED AN AMOUNT
WHICH BEARS THE SAME RATIO TO NINETY AS THE NUMBER OF DAYS CONTAINED  IN
SUCH   PERIOD   OF  LESS  THAN  TWELVE  MONTHS  BEARS  TO  FIVE  HUNDRED
FORTY-EIGHT, OR
  (2) WHO IS NOT DOMICILED IN THE CITY BUT MAINTAINS A  PERMANENT  PLACE
OF  ABODE  IN THE CITY AND SPENDS IN THE AGGREGATE MORE THAN ONE HUNDRED
EIGHTY-THREE DAYS OF THE TAXABLE YEAR IN THE CITY, UNLESS SUCH  INDIVID-
UAL IS IN ACTIVE SERVICE IN THE ARMED FORCES OF THE UNITED STATES.
  (H)  NONRESIDENT  INDIVIDUAL.--A NONRESIDENT INDIVIDUAL MEANS AN INDI-
VIDUAL WHO IS NOT A RESIDENT.
  (I) RESIDENT ESTATE OR TRUST.--A RESIDENT ESTATE OR TRUST MEANS:   (1)
THE  ESTATE  OF  A DECEDENT WHO AT HIS OR HER DEATH WAS DOMICILED IN THE
CITY,
  (2) A TRUST, OR A PORTION OF A TRUST, CONSISTING  OF  PROPERTY  TRANS-
FERRED  BY  WILL  OF A DECEDENT WHO AT HIS OR HER DEATH WAS DOMICILED IN
THE CITY, OR

A. 999                              4

  (3) A TRUST, OR PORTION OF A TRUST, CONSISTING OF THE PROPERTY OF:
  (A)  A  PERSON  DOMICILED  IN  THE  CITY AT THE TIME SUCH PROPERTY WAS
TRANSFERRED TO THE TRUST, IF SUCH TRUST OR PORTION OF A TRUST  WAS  THEN
IRREVOCABLE, OR IF IT WAS THEN REVOCABLE AND HAS NOT SUBSEQUENTLY BECOME
IRREVOCABLE; OR
  (B)  A PERSON DOMICILED IN THE CITY AT THE TIME SUCH TRUST, OR PORTION
OF A TRUST, BECAME IRREVOCABLE, IF IT WAS REVOCABLE WHEN  SUCH  PROPERTY
WAS  TRANSFERRED  TO  THE TRUST BUT HAS SUBSEQUENTLY BECOME IRREVOCABLE.
FOR THE PURPOSES OF THE FOREGOING, A TRUST OR  PORTION  OF  A  TRUST  IS
REVOCABLE IF IT IS SUBJECT TO A POWER, EXERCISABLE IMMEDIATELY OR AT ANY
FUTURE  TIME,  TO  REVEST TITLE IN THE PERSON WHOSE PROPERTY CONSTITUTES
SUCH TRUST OR PORTION OF A TRUST, AND A TRUST  OR  PORTION  OF  A  TRUST
BECOMES  IRREVOCABLE  WHEN  THE POSSIBILITY THAT SUCH POWER MAY BE EXER-
CISED HAS BEEN TERMINATED.
  (J) NONRESIDENT ESTATE OR TRUST.--A NONRESIDENT ESTATE OR TRUST  MEANS
AN ESTATE OR TRUST WHICH IS NOT A RESIDENT.
  (K)  UNLESS  A DIFFERENT MEANING IS CLEARLY REQUIRED, ANY TERM USED IN
THIS LOCAL LAW SHALL HAVE THE SAME MEANING AS WHEN USED IN A  COMPARABLE
CONTEXT  IN  THE LAWS OF THE UNITED STATES RELATING TO FEDERAL TAXES BUT
SUCH MEANING  SHALL  BE  SUBJECT  TO  THE  EXCEPTIONS  OR  MODIFICATIONS
PRESCRIBED  IN  OR  PURSUANT TO THE LAWS OF THIS STATE. ANY REFERENCE IN
THIS LOCAL LAW TO THE INTERNAL REVENUE CODE, THE INTERNAL  REVENUE  CODE
OF NINETEEN HUNDRED EIGHTY-SIX OR TO THE LAWS OF THE UNITED STATES SHALL
MEAN  THE  PROVISIONS  OF  THE INTERNAL REVENUE CODE OF NINETEEN HUNDRED
EIGHTY-SIX (UNLESS A REFERENCE TO THE INTERNAL REVENUE CODE OF  NINETEEN
HUNDRED  FIFTY-FOUR  IS  CLEARLY  INTENDED), AND AMENDMENTS THERETO, AND
OTHER PROVISIONS OF THE LAWS OF THE UNITED STATES  RELATING  TO  FEDERAL
TAXES,  AS  THE  SAME  ARE INCLUDED IN THIS LOCAL LAW AS AN APPENDIX AND
SUPPLEMENT TO THE APPENDIX OR AS INCLUDED BY REFERENCE  TO  AN  APPENDIX
AND  SUPPLEMENT TO THE APPENDIX OF A TITLE ENACTED BY THE SAME LOCAL LAW
AS ENACTS THIS LOCAL LAW. (THE QUOTATION OF THE AFORESAID  LAWS  OF  THE
UNITED  STATES  IS INTENDED TO MAKE THEM A PART OF THIS LOCAL LAW AND TO
AVOID CONSTITUTIONAL UNCERTAINTIES WHICH MIGHT RESULT IF SUCH LAWS  WERE
MERELY  INCORPORATED  BY  REFERENCE. THE QUOTATION OF A PROVISION OF THE
FEDERAL INTERNAL REVENUE CODE OR OF ANY OTHER LAW OF THE  UNITED  STATES
SHALL  NOT NECESSARILY MEAN THAT IT IS APPLICABLE TO OR HAS RELEVANCE TO
THIS LOCAL LAW.)
  (L) THE TERM "PARTNERSHIP" SHALL INCLUDE, UNLESS A  DIFFERENT  MEANING
IS  CLEARLY REQUIRED, A SUBCHAPTER K LIMITED LIABILITY COMPANY. THE TERM
"SUBCHAPTER K LIMITED LIABILITY COMPANY" SHALL MEAN A LIMITED  LIABILITY
COMPANY CLASSIFIED AS A PARTNERSHIP FOR FEDERAL INCOME TAX PURPOSES.
  THE  TERM "LIMITED LIABILITY COMPANY" MEANS A DOMESTIC LIMITED LIABIL-
ITY COMPANY OR A  FOREIGN  LIMITED  LIABILITY  COMPANY,  AS  DEFINED  IN
SECTION  ONE HUNDRED TWO OF THE LIMITED LIABILITY COMPANY LAW, A LIMITED
LIABILITY INVESTMENT COMPANY FORMED PURSUANT  TO  SECTION  FIVE  HUNDRED
SEVEN  OF  THE  BANKING LAW, OR A LIMITED LIABILITY TRUST COMPANY FORMED
PURSUANT TO SECTION ONE HUNDRED TWO-A OF THE BANKING LAW.
  SEC. 2.  PERSONS SUBJECT TO TAX.--(A)   IMPOSITION OF TAX.--A  TAX  IS
HEREBY  IMPOSED  FOR  EACH  TAXABLE  YEAR ENDING ON OR AFTER JULY FIRST,
NINETEEN HUNDRED SIXTY-SIX ON THE WAGES EARNED, AND  NET  EARNINGS  FROM
SELF-EMPLOYMENT,  WITHIN  THE  CITY,  OF  EVERY  NONRESIDENT INDIVIDUAL,
ESTATE AND TRUST WHICH SHALL COMPRISE:
  (1)  A TAX AT THE RATE OF ONE-FOURTH OF ONE PERCENT ON ALL WAGES.
  (2)  A TAX AT THE RATE OF THREE-EIGHTHS OF  ONE  PERCENT  ON  ALL  NET
EARNINGS FROM SELF-EMPLOYMENT.

A. 999                              5

  (B)   EXCLUSION.--(1)   IN COMPUTING THE AMOUNT OF WAGES AND NET EARN-
INGS FROM SELF-EMPLOYMENT TAXABLE UNDER SUBSECTION (A), THERE  SHALL  BE
ALLOWED  AN  EXCLUSION  AGAINST THE TOTAL OF WAGES AND NET EARNINGS FROM
SELF-EMPLOYMENT IN ACCORDANCE WITH THE FOLLOWING TABLE:
  TOTAL OF WAGES AND NET EARNINGS
  FROM SELF-EMPLOYMENT                 EXCLUSION ALLOWABLE
                   NOT OVER $10,000               $3,000
  OVER $10,000 BUT NOT OVER $20,000               $2,000
  OVER $20,000 BUT NOT OVER $30,000               $1,000
  OVER $30,000                                      NONE
  (2)    THE EXCLUSION ALLOWABLE SHALL BE APPLIED PRO RATA AGAINST WAGES
AND NET EARNINGS FROM SELF-EMPLOYMENT.
  (3)  FOR TAXABLE PERIODS OF LESS THAN ONE YEAR, THE  EXCLUSION  ALLOW-
ABLE SHALL BE PRORATED PURSUANT TO REGULATIONS OF THE ADMINISTRATOR.
  (C)    LIMITATION.--IN NO EVENT SHALL A TAXPAYER BE SUBJECT TO THE TAX
UNDER THIS LOCAL LAW IN AN AMOUNT  GREATER  THAN  HE  OR  SHE  WOULD  BE
REQUIRED  TO PAY IF HE OR SHE WERE A RESIDENT OF THE CITY AND SUBJECT TO
A TAX ON PERSONAL INCOME OF RESIDENTS OF THE CITY ADOPTED  BY  THE  CITY
PURSUANT TO AUTHORITY GRANTED BY THE GENERAL CITY LAW.
  SEC.   2-A. PERSONS SUBJECT TO TAX.--(A) IMPOSITION OF TAX.--(1) A TAX
IS HEREBY IMPOSED FOR EACH TAXABLE YEAR ENDING ON OR AFTER  JULY  FIRST,
NINETEEN HUNDRED SIXTY-SIX AND ON OR BEFORE DECEMBER THIRTY-FIRST, NINE-
TEEN  HUNDRED SEVENTY AND FOR EACH TAXABLE YEAR BEGINNING AFTER DECEMBER
THIRTY-FIRST, NINETEEN HUNDRED NINETY-NINE, ON THE WAGES EARNED, AND NET
EARNINGS FROM SELF-EMPLOYMENT, WITHIN THE  CITY,  OF  EVERY  NONRESIDENT
INDIVIDUAL, ESTATE AND TRUST WHICH SHALL COMPRISE:
  (I) A TAX AT THE RATE OF ONE-FOURTH OF ONE PERCENT ON ALL WAGES.
  (II)  A  TAX  AT  THE  RATE OF THREE-EIGHTHS OF ONE PERCENT ON ALL NET
EARNINGS FROM SELF-EMPLOYMENT.
  (2) FOR EACH TAXABLE YEAR BEGINNING ON OR AFTER JANUARY  FIRST,  NINE-
TEEN  HUNDRED SEVENTY-ONE AND ENDING ON OR BEFORE DECEMBER THIRTY-FIRST,
NINETEEN HUNDRED NINETY-NINE, A TAX  IS  HEREBY  IMPOSED  ON  THE  WAGES
EARNED, AND NET EARNINGS FROM SELF-EMPLOYMENT, WITHIN THE CITY, OF EVERY
NONRESIDENT INDIVIDUAL, ESTATE AND TRUST WHICH SHALL COMPRISE:
  (I)  A  TAX AT THE RATE OF FORTY-FIVE HUNDREDTHS OF ONE PERCENT ON ALL
WAGES.
  (II) A TAX AT THE RATE OF SIXTY-FIVE HUNDREDTHS OF ONE PERCENT ON  ALL
NET EARNINGS FROM SELF-EMPLOYMENT.
  (3)  FOR  EACH  TAXABLE YEAR BEGINNING IN NINETEEN HUNDRED SEVENTY AND
ENDING IN NINETEEN HUNDRED SEVENTY-ONE, TWO  TENTATIVE  TAXES  SHALL  BE
COMPUTED,  THE  FIRST  AS  PROVIDED  IN  PARAGRAPH (1) AND THE SECOND AS
PROVIDED IN PARAGRAPH (2), AND THE TAX FOR EACH SUCH YEAR SHALL  BE  THE
SUM OF THAT PROPORTION OF EACH TENTATIVE TAX WHICH THE NUMBER OF DAYS IN
NINETEEN  HUNDRED  SEVENTY  AND  THE  NUMBER OF DAYS IN NINETEEN HUNDRED
SEVENTY-ONE, RESPECTIVELY, BEARS TO THE NUMBER OF  DAYS  IN  THE  ENTIRE
TAXABLE YEAR.
  (4)  FOR  EACH  TAXABLE YEAR BEGINNING IN NINETEEN HUNDRED NINETY-NINE
AND ENDING IN TWO THOUSAND, TWO TENTATIVE TAXES SHALL BE  COMPUTED,  THE
FIRST  AS  PROVIDED IN PARAGRAPH (2) AND THE SECOND AS PROVIDED IN PARA-
GRAPH (1), AND THE TAX FOR EACH SUCH YEAR  SHALL  BE  THE  SUM  OF  THAT
PROPORTION  OF  EACH  TENTATIVE TAX WHICH THE NUMBER OF DAYS IN NINETEEN
HUNDRED NINETY-NINE AND THE NUMBER OF DAYS IN TWO THOUSAND,  RESPECTIVE-
LY, BEARS TO THE NUMBER OF DAYS IN THE ENTIRE TAXABLE YEAR.
  (B)  EXCLUSION.--(1) IN COMPUTING THE AMOUNT OF WAGES AND NET EARNINGS
FROM SELF-EMPLOYMENT  TAXABLE  UNDER  SUBSECTION  (A),  THERE  SHALL  BE

A. 999                              6

ALLOWED  AN  EXCLUSION  AGAINST THE TOTAL OF WAGES AND NET EARNINGS FROM
SELF-EMPLOYMENT IN ACCORDANCE WITH THE FOLLOWING TABLE:
  TOTAL OF WAGES AND NET EARNINGS
  FROM SELF-EMPLOYMENT             EXCLUSION ALLOWABLE
                  NOT OVER $10,000           $3,000
  OVER $10,000 BUT NOT OVER $20,000           $2,000
  OVER $20,000 BUT NOT OVER $30,000           $1,000
  OVER                      $30,000           NONE
  (2)  THE  EXCLUSION  ALLOWABLE SHALL BE APPLIED PRO RATA AGAINST WAGES
AND NET EARNINGS FROM SELF-EMPLOYMENT.
  (3) FOR TAXABLE PERIODS OF LESS THAN ONE YEAR, THE EXCLUSION ALLOWABLE
SHALL BE PRORATED PURSUANT TO REGULATIONS OF THE ADMINISTRATOR.
  (C) LIMITATION.--IN NO EVENT SHALL A TAXPAYER BE SUBJECT  TO  THE  TAX
UNDER  THIS  LOCAL  LAW  IN  AN  AMOUNT  GREATER THAN HE OR SHE WOULD BE
REQUIRED TO PAY IF HE OR SHE WERE A RESIDENT OF THE CITY AND SUBJECT  TO
A  TAX  ON  PERSONAL INCOME OF RESIDENTS OF THE CITY ADOPTED BY THE CITY
PURSUANT TO AUTHORITY GRANTED BY THE GENERAL CITY LAW OR THE TAX LAW.
  SEC. 3.  TAXABLE YEARS TO WHICH TAX IMPOSED BY THIS LOCAL LAW APPLIES;
TAX FOR TAXABLE YEARS BEGINNING PRIOR TO AND ENDING  AFTER  JULY  FIRST,
NINETEEN  HUNDRED  SIXTY-SIX.--(A)    GENERAL.-- THE TAX IMPOSED BY THIS
LOCAL LAW IS IMPOSED FOR EACH TAXABLE YEAR BEGINNING WITH TAXABLE  YEARS
ENDING ON OR AFTER JULY FIRST, NINETEEN HUNDRED SIXTY-SIX.
  (B)  ALTERNATE METHODS FOR DETERMINING TAX FOR TAXABLE YEARS ENDING ON
OR  AFTER  JULY FIRST, NINETEEN HUNDRED SIXTY-SIX.-- (1) THE TAX FOR ANY
TAXABLE YEAR ENDING ON OR AFTER JULY FIRST, NINETEEN  HUNDRED  SIXTY-SIX
AND  ON OR BEFORE JUNE THIRTIETH, NINETEEN HUNDRED SIXTY-SEVEN, SHALL BE
THE SAME PART OF THE TAX WHICH WOULD HAVE BEEN IMPOSED  HAD  THIS  LOCAL
LAW  BEEN  IN EFFECT FOR THE ENTIRE TAXABLE YEAR AS THE NUMBER OF MONTHS
(OR MAJOR PORTIONS THEREOF) OF THE TAXABLE  YEAR  OCCURRING  AFTER  JULY
FIRST,  NINETEEN  HUNDRED SIXTY-SIX IS OF THE NUMBER OF MONTHS (OR MAJOR
PORTIONS THEREOF) IN THE TAXABLE YEAR.
  (2) (I)  IN LIEU OF THE METHOD OF COMPUTATION  OF  TAX  PRESCRIBED  IN
PARAGRAPH  (1), IF THE TAXPAYER MAINTAINS ADEQUATE RECORDS FOR ANY TAXA-
BLE YEAR ENDING ON OR AFTER JULY FIRST, NINETEEN HUNDRED  SIXTY-SIX  AND
ON  OR  BEFORE JUNE THIRTIETH, NINETEEN HUNDRED SIXTY-SEVEN, THE TAX FOR
SUCH TAXABLE YEAR, AT THE ELECTION OF THE TAXPAYER, MAY BE  COMPUTED  ON
THE  BASIS OF THE WAGES WHICH THE TAXPAYER WOULD HAVE REPORTED HAD HE OR
SHE FILED A FEDERAL INCOME TAX RETURN FOR A TAXABLE YEAR BEGINNING  JULY
FIRST,  NINETEEN  HUNDRED  SIXTY-SIX  AND  ENDING WITH THE CLOSE OF SUCH
TAXABLE YEAR ENDING  ON  OR  BEFORE  JUNE  THIRTIETH,  NINETEEN  HUNDRED
SIXTY-SEVEN, AND THE NET EARNINGS FROM SELF-EMPLOYMENT WHICH THE TAXPAY-
ER  WOULD  HAVE  REPORTED  FOR FEDERAL INCOME TAX PURPOSES HAD HE OR SHE
FILED A SELF-EMPLOYMENT TAX RETURN FOR A  TAXABLE  YEAR  BEGINNING  JULY
FIRST,  NINETEEN  HUNDRED  SIXTY-SIX  AND  ENDING WITH THE CLOSE OF SUCH
TAXABLE YEAR ENDING  ON  OR  BEFORE  JUNE  THIRTIETH,  NINETEEN  HUNDRED
SIXTY-SEVEN.
  (II)  FOR  PURPOSES  OF THIS PARAGRAPH, THE EXCLUSIONS ALLOWABLE UNDER
SECTION TWO SHALL BE REDUCED BY A FRACTION THE NUMERATOR OF WHICH IS THE
NUMBER OF MONTHS (OR MAJOR PORTIONS THEREOF) OF THE TAXABLE YEAR  OCCUR-
RING  BEFORE  JULY FIRST, NINETEEN HUNDRED SIXTY-SIX AND THE DENOMINATOR
OF WHICH IS THE NUMBER OF MONTHS (OR  MAJOR  PORTIONS  THEREOF)  IN  THE
TAXABLE  YEAR.    EXCEPT AS PROVIDED IN THIS PARAGRAPH, THE TAX FOR SUCH
PERIOD ENDING ON OR BEFORE JUNE THIRTIETH, NINETEEN HUNDRED SIXTY-SEVEN,
SHALL BE COMPUTED IN ACCORDANCE WITH THE OTHER PROVISIONS OF THIS  LOCAL
LAW.

A. 999                              7

  SEC. 4.  ALLOCATION TO THE CITY.--(A)  GENERAL.-- IF NET EARNINGS FROM
SELF-EMPLOYMENT  ARE  DERIVED  FROM SERVICES PERFORMED, OR FROM SOURCES,
WITHIN AND WITHOUT THE CITY, THERE SHALL BE ALLOCATED TO THE CITY A FAIR
AND EQUITABLE PORTION OF SUCH EARNINGS.
  (B)    ALLOCATION OF NET EARNINGS FROM SELF-EMPLOYMENT.--(1)  PLACE OF
BUSINESS.-- IF A TAXPAYER HAS NO REGULAR PLACE OF BUSINESS  OUTSIDE  THE
CITY  ALL OF HIS NET EARNINGS FROM SELF-EMPLOYMENT SHALL BE ALLOCATED TO
THE CITY.
  (2)  ALLOCATION BY TAXPAYER'S BOOKS.-- THE  PORTION  OF  NET  EARNINGS
FROM  SELF-EMPLOYMENT  ALLOCABLE  TO THE CITY MAY BE DETERMINED FROM THE
BOOKS AND RECORDS OF A TAXPAYER'S TRADE OR BUSINESS, IF THE METHODS USED
IN KEEPING SUCH BOOKS AND THE  ACCURACY  THEREOF  ARE  APPROVED  BY  THE
ADMINISTRATOR  AS  FAIRLY  AND  EQUITABLY  REFLECTING  NET EARNINGS FROM
SELF-EMPLOYMENT WITHIN THE CITY.
  (3)  ALLOCATION BY FORMULA.-- IF PARAGRAPH (2) DOES NOT APPLY  TO  THE
TAXPAYER,  THE PORTION OF NET EARNINGS FROM SELF-EMPLOYMENT ALLOCABLE TO
THE CITY SHALL BE DETERMINED BY MULTIPLYING (A) NET EARNINGS FROM  SELF-
EMPLOYMENT  WITHIN  AND  WITHOUT  THE  CITY,  BY  (B) THE AVERAGE OF THE
FOLLOWING THREE PERCENTAGES:
  (I)  PROPERTY PERCENTAGE.  THE PERCENTAGE COMPUTED BY DIVIDING (A) THE
AVERAGE OF THE VALUE, AT THE BEGINNING AND END OF THE TAXABLE  YEAR,  OF
REAL AND TANGIBLE PERSONAL PROPERTY CONNECTED WITH THE NET EARNINGS FROM
SELF-EMPLOYMENT  AND  LOCATED WITHIN THE CITY, BY (B) THE AVERAGE OF THE
VALUE, AT THE BEGINNING AND END OF THE TAXABLE YEAR,  OF  ALL  REAL  AND
TANGIBLE PERSONAL PROPERTY CONNECTED WITH THE NET EARNINGS FROM SELF-EM-
PLOYMENT  AND  LOCATED  BOTH  WITHIN  AND  WITHOUT  THE CITY.   FOR THIS
PURPOSE, REAL PROPERTY SHALL INCLUDE REAL  PROPERTY,  WHETHER  OWNED  OR
RENTED.
  (II)  PAYROLL PERCENTAGE.  THE PERCENTAGE COMPUTED BY DIVIDING (A) THE
TOTAL  WAGES,  SALARIES  AND OTHER PERSONAL SERVICE COMPENSATION PAID OR
INCURRED DURING THE TAXABLE YEAR TO EMPLOYEES IN CONNECTION WITH THE NET
EARNINGS FROM SELF-EMPLOYMENT DERIVED FROM A TRADE OR  BUSINESS  CARRIED
ON  WITHIN  THE  CITY, BY (B) THE TOTAL OF ALL WAGES, SALARIES AND OTHER
PERSONAL SERVICE COMPENSATION PAID OR INCURRED DURING THE  TAXABLE  YEAR
TO  EMPLOYEES  IN  CONNECTION WITH THE NET EARNINGS FROM SELF-EMPLOYMENT
DERIVED FROM A TRADE OR BUSINESS CARRIED ON BOTH WITHIN AND WITHOUT  THE
CITY.
  (III)    GROSS INCOME PERCENTAGE.  THE PERCENTAGE COMPUTED BY DIVIDING
(A) THE GROSS SALES OR CHARGES FOR SERVICES PERFORMED BY OR  THROUGH  AN
AGENCY  LOCATED  WITHIN THE CITY, BY (B) THE TOTAL OF ALL GROSS SALES OR
CHARGES FOR SERVICES PERFORMED WITHIN AND WITHOUT THE CITY.   THE  SALES
OR  CHARGES  TO BE ALLOCATED TO THE CITY SHALL INCLUDE ALL SALES NEGOTI-
ATED OR CONSUMMATED, AND CHARGES FOR SERVICES PERFORMED, BY AN EMPLOYEE,
AGENT, AGENCY OR INDEPENDENT CONTRACTOR CHIEFLY SITUATED  AT,  CONNECTED
BY  CONTRACT OR OTHERWISE WITH, OR SENT OUT FROM, OFFICES OR OTHER AGEN-
CIES OF THE TRADE OR BUSINESS FROM WHICH  A  TAXPAYER  IS  DERIVING  NET
EARNINGS FROM SELF-EMPLOYMENT, SITUATED WITHIN THE CITY.
  (C)  OTHER  ALLOCATION  METHODS.--  THE  PORTION  OF NET EARNINGS FROM
SELF-EMPLOYMENT ALLOCABLE TO THE CITY SHALL BE DETERMINED IN  ACCORDANCE
WITH  RULES  AND  REGULATIONS OF THE ADMINISTRATOR IF IT SHALL APPEAR TO
THE ADMINISTRATOR THAT THE NET EARNINGS  FROM  SELF-EMPLOYMENT  ARE  NOT
FAIRLY AND EQUITABLY REFLECTED UNDER THE PROVISIONS OF SUBSECTION (B).
  (D)    SPECIAL RULES FOR REAL ESTATE.-- INCOME AND DEDUCTIONS FROM THE
RENTAL OF REAL PROPERTY AND GAIN AND LOSS FROM  THE  SALE,  EXCHANGE  OR
OTHER  DISPOSITION  OF REAL PROPERTY, SHALL NOT BE SUBJECT TO ALLOCATION

A. 999                              8

UNDER SUBSECTION (B) OR (C), BUT SHALL BE CONSIDERED AS ENTIRELY DERIVED
FROM OR CONNECTED WITH THE PLACE IN WHICH SUCH PROPERTY IS LOCATED.
  SEC. 5.  ACCOUNTING PERIODS AND METHODS.--(A)  ACCOUNTING PERIODS.-- A
TAXPAYER'S  TAXABLE  YEAR  UNDER THIS LOCAL LAW SHALL BE THE SAME AS HIS
TAXABLE YEAR FOR FEDERAL INCOME TAX PURPOSES.
  (B)  CHANGE OF ACCOUNTING PERIODS.--IF A TAXPAYER'S  TAXABLE  YEAR  IS
CHANGED  FOR  FEDERAL  INCOME  TAX PURPOSES, HIS OR HER TAXABLE YEAR FOR
PURPOSES OF THIS LOCAL LAW SHALL BE SIMILARLY CHANGED.    IF  A  TAXABLE
PERIOD OF LESS THAN TWELVE MONTHS RESULTS FROM A CHANGE OF TAXABLE YEAR,
THE  EXCLUSION  ALLOWABLE  UNDER SECTION TWO OR TWO-A  OF THIS LOCAL LAW
SHALL BE PRORATED UNDER REGULATIONS OF THE ADMINISTRATOR.
  (C)  ACCOUNTING METHODS.--A TAXPAYER'S METHOD OF ACCOUNTING UNDER THIS
SECTION SHALL BE THE SAME AS HIS OR HER METHOD OF ACCOUNTING FOR FEDERAL
INCOME TAX PURPOSES.  IN THE ABSENCE OF ANY  METHOD  OF  ACCOUNTING  FOR
FEDERAL  INCOME  TAX  PURPOSES, NET EARNINGS FROM SELF-EMPLOYMENT WITHIN
THE CITY SHALL BE COMPUTED UNDER SUCH METHOD AS IN THE  OPINION  OF  THE
ADMINISTRATOR  CLEARLY REFLECTS NET EARNINGS FROM SELF-EMPLOYMENT WITHIN
THE CITY.
  (D)  CHANGE OF ACCOUNTING METHODS.--(1)   IF A  TAXPAYER'S  METHOD  OF
ACCOUNTING  IS  CHANGED  FOR  FEDERAL INCOME TAX PURPOSES, HIS METHOD OF
ACCOUNTING FOR PURPOSES OF THIS LOCAL LAW SHALL BE SIMILARLY CHANGED.
  (2)  IF A TAXPAYER'S METHOD OF ACCOUNTING IS CHANGED, OTHER THAN  FROM
AN  ACCRUAL  TO  AN INSTALLMENT METHOD, ANY ADDITIONAL TAX WHICH RESULTS
FROM ADJUSTMENTS DETERMINED TO BE NECESSARY  SOLELY  BY  REASON  OF  THE
CHANGE  SHALL NOT BE GREATER THAN IF SUCH ADJUSTMENTS WERE RATABLY ALLO-
CATED AND INCLUDED FOR THE TAXABLE YEAR OF THE CHANGE AND THE  PRECEDING
TAXABLE  YEARS,  BEGINNING AFTER JULY FIRST, NINETEEN HUNDRED SIXTY-SIX,
NOT IN EXCESS OF TWO, DURING WHICH  THE  TAXPAYER  USED  THE  METHOD  OF
ACCOUNTING FROM WHICH THE CHANGE IS MADE.
  (3)    IF A TAXPAYER'S METHOD OF ACCOUNTING IS CHANGED FROM AN ACCRUAL
TO AN INSTALLMENT METHOD, ANY ADDITIONAL TAX FOR THE YEAR OF SUCH CHANGE
OF METHOD AND FOR ANY SUBSEQUENT  YEAR  WHICH  IS  ATTRIBUTABLE  TO  THE
RECEIPT  OF INSTALLMENT PAYMENTS PROPERLY ACCRUED IN A PRIOR YEAR, SHALL
BE REDUCED BY THE PORTION OF TAX FOR ANY PRIOR TAXABLE YEAR ATTRIBUTABLE
TO THE ACCRUAL OF SUCH INSTALLMENT PAYMENTS, IN  ACCORDANCE  WITH  REGU-
LATIONS OF THE ADMINISTRATOR.
  SEC. 8.  WITHHOLDING OF TAX ON WAGES.--GENERAL.--ON OR AFTER THE FIRST
PAYROLL  PERIOD  BEGINNING FORTY-FIVE DAYS AFTER THE DATE THIS LOCAL LAW
BECOMES EFFECTIVE EVERY EMPLOYER MAINTAINING AN  OFFICE  OR  TRANSACTING
BUSINESS WITHIN THIS STATE AND MAKING PAYMENT OF ANY WAGES TAXABLE UNDER
THIS  LOCAL  LAW  SHALL  DEDUCT  AND  WITHHOLD  FROM SUCH WAGES FOR EACH
PAYROLL PERIOD A TAX COMPUTED IN SUCH MANNER AS TO  RESULT,  SO  FAR  AS
PRACTICABLE, IN WITHHOLDING FROM THE EMPLOYEE'S WAGES DURING EACH CALEN-
DAR  YEAR AN AMOUNT SUBSTANTIALLY EQUIVALENT TO THE TAX REASONABLY ESTI-
MATED TO BE DUE FROM THE EMPLOYEE UNDER THIS LOCAL LAW.   THE METHOD  OF
DETERMINING THE AMOUNT TO BE WITHHELD SHALL BE PRESCRIBED BY REGULATIONS
OF THE ADMINISTRATOR.
  SEC.  8-A.  WITHHOLDING OF TAX ON WAGES FOR TAXABLE PERIODS COMMENCING
ON OR AFTER JANUARY FIRST, NINETEEN HUNDRED SEVENTY-SIX.--THE PROVISIONS
CONTAINED IN SECTIONS EIGHT, NINE, TEN, ELEVEN, TWELVE AND  THIRTEEN  OF
THIS  LOCAL  LAW  SHALL  NOT  BE APPLICABLE TO TAXES IMPOSED FOR TAXABLE
PERIODS COMMENCING ON OR AFTER JANUARY FIRST, NINETEEN HUNDRED  SEVENTY-
SIX  PROVIDED  HOWEVER,  WITH  RESPECT  TO  SUCH PERIODS, THE PROVISIONS
CONTAINED IN PART FIVE OF ARTICLE TWENTY-TWO OF THE  TAX  LAW  SHALL  BE
APPLICABLE  WITH  THE  SAME  FORCE AND EFFECT AS IF THOSE PROVISIONS HAD
BEEN INCORPORATED IN FULL IN THIS SECTION EXCEPT WHERE INCONSISTENT WITH

A. 999                              9

THE PROVISIONS OF THIS ARTICLE, EXCEPT THAT THE TERM "AGGREGATE  AMOUNT"
CONTAINED  IN PARAGRAPHS ONE, TWO AND THREE OF SUBSECTION (A) OF SECTION
SIX HUNDRED SEVENTY-FOUR OF THE TAX LAW SHALL MEAN THE AGGREGATE OF  THE
AGGREGATE  AMOUNTS  OF NEW YORK STATE PERSONAL INCOME TAX, CITY EARNINGS
TAX ON NONRESIDENTS AND CITY PERSONAL INCOME TAX ON RESIDENTS AUTHORIZED
PURSUANT TO ARTICLE THIRTY OF THE TAX LAW REQUIRED TO  BE  DEDUCTED  AND
WITHHELD  AND  PROVIDED, HOWEVER, THAT THE PROVISIONS OF SUCH PARAGRAPHS
SHALL NOT BE APPLICABLE TO EMPLOYER'S RETURNS REQUIRED TO BE FILED  WITH
RESPECT  TO TAXES REQUIRED TO BE DEDUCTED AND WITHHELD DURING THE CALEN-
DAR YEAR  NINETEEN  HUNDRED  SEVENTY-SIX,  BUT  SUCH  RETURNS  SHALL  BE
REQUIRED  TO  BE  FILED WITH THE COMMISSIONER OF TAXATION AND FINANCE AT
THE TIMES AND IN THE MANNER PROVIDED FOR IN SUBSECTION  (A)  OF  SECTION
ELEVEN  OF  THIS  LOCAL  LAW,  EXCEPT  THE  TERM "ADMINISTRATOR" IN SUCH
SUBSECTION SHALL BE READ AS "COMMISSIONER OF TAXATION AND FINANCE."
  SEC.  9. INFORMATION STATEMENT FOR EMPLOYEE.--EVERY EMPLOYER  REQUIRED
TO  DEDUCT  AND  WITHHOLD  TAX UNDER THIS LOCAL LAW FROM THE WAGES OF AN
EMPLOYEE, SHALL FURNISH TO EACH SUCH EMPLOYEE IN RESPECT  OF  THE  WAGES
PAID  BY  SUCH  EMPLOYER TO SUCH EMPLOYEE DURING THE CALENDAR YEAR ON OR
BEFORE FEBRUARY FIFTEENTH OF THE SUCCEEDING YEAR,  OR,  IF  HIS  OR  HER
EMPLOYMENT  IS TERMINATED BEFORE THE CLOSE OF SUCH CALENDAR YEAR, WITHIN
THIRTY DAYS FROM THE DATE ON WHICH THE LAST  PAYMENT  OF  THE  WAGES  IS
MADE, A WRITTEN STATEMENT AS PRESCRIBED BY THE ADMINISTRATOR SHOWING THE
TOTAL  AMOUNT  OF WAGES PAID BY THE EMPLOYER TO THE EMPLOYEE, THE AMOUNT
OF WAGES PAID  FOR  SERVICES  PERFORMED  WITHIN  THE  CITY,  THE  AMOUNT
DEDUCTED AND WITHHELD AS TAX, AND SUCH OTHER INFORMATION AS THE ADMINIS-
TRATOR MAY PRESCRIBE.
  SEC.  10.   CREDIT FOR TAX WITHHELD.--WAGES UPON WHICH TAX IS REQUIRED
TO BE WITHHELD SHALL BE TAXABLE UNDER THIS LOCAL LAW AS IF NO  WITHHOLD-
ING  WERE REQUIRED, BUT ANY AMOUNT OF TAX ACTUALLY DEDUCTED AND WITHHELD
UNDER THIS LOCAL LAW IN ANY CALENDAR YEAR SHALL BE DEEMED TO  HAVE  BEEN
PAID  ON  BEHALF  OF  THE EMPLOYEE FROM WHOM WITHHELD, AND SUCH EMPLOYEE
SHALL BE CREDITED WITH HAVING PAID THAT AMOUNT OF TAX IN  SUCH  CALENDAR
YEAR.    FOR A TAXABLE YEAR OF LESS THAN TWELVE MONTHS, THE CREDIT SHALL
BE MADE UNDER REGULATIONS OF THE ADMINISTRATOR.
  SEC. 11.  EMPLOYER'S RETURN AND PAYMENT OF WITHHELD TAXES.--(A) GENER-
AL.--ON OR AFTER THE FIRST  PAYROLL  PERIOD  BEGINNING  FORTY-FIVE  DAYS
AFTER  THE  EFFECTIVE DATE OF THIS LOCAL LAW, EVERY EMPLOYER REQUIRED TO
DEDUCT AND WITHHOLD TAX UNDER THIS LOCAL LAW SHALL,  FOR  EACH  CALENDAR
MONTH,  ON  OR BEFORE THE FIFTEENTH DAY OF THE MONTH FOLLOWING THE CLOSE
OF SUCH CALENDAR MONTH FILE A WITHHOLDING RETURN AS  PRESCRIBED  BY  THE
ADMINISTRATOR  AND  PAY  OVER  TO THE ADMINISTRATOR OR TO THE DEPOSITORY
DESIGNATED BY THE ADMINISTRATOR, THE TAXES SO REQUIRED  TO  BE  DEDUCTED
AND  WITHHELD,  EXCEPT  THAT  FOR  THE MONTH OF DECEMBER IN ANY YEAR THE
RETURNS SHALL  BE  FILED  AND  THE  TAXES  PAID  ON  OR  BEFORE  JANUARY
THIRTY-FIRST  OF  THE  SUCCEEDING  YEAR.    WHERE  THE  AGGREGATE AMOUNT
REQUIRED TO BE DEDUCTED AND WITHHELD BY ANY EMPLOYER  UNDER  THIS  LOCAL
LAW  AND  UNDER ANY LOCAL LAW IMPOSING A TAX ON PERSONAL INCOME OF RESI-
DENTS OF THE CITY ADOPTED BY THE CITY PURSUANT TO AUTHORITY  GRANTED  BY
THE  GENERAL  CITY  LAW  IS  LESS THAN TWENTY-FIVE DOLLARS IN A CALENDAR
MONTH AND THE AGGREGATE OF SUCH TAXES FOR THE SEMI-ANNUAL PERIOD  ENDING
ON  JUNE  THIRTIETH AND DECEMBER THIRTY-FIRST CAN REASONABLY BE EXPECTED
TO BE LESS THAN ONE HUNDRED FIFTY DOLLARS,  THE  ADMINISTRATOR  MAY,  BY
REGULATION,  PERMIT AN EMPLOYER TO FILE A RETURN ON OR BEFORE JULY THIR-
TY-FIRST FOR THE SEMI-ANNUAL PERIOD ENDING ON JUNE THIRTIETH AND  ON  OR
BEFORE  JANUARY THIRTY-FIRST FOR THE SEMI-ANNUAL PERIOD ENDING ON DECEM-
BER THIRTY-FIRST.  THE ADMINISTRATOR MAY, IF HE  OR  SHE  BELIEVES  SUCH

A. 999                             10

ACTION NECESSARY FOR THE PROTECTION OF THE REVENUES, REQUIRE ANY EMPLOY-
ER  TO MAKE A RETURN AND PAY TO HIM THE TAX DEDUCTED AND WITHHELD AT ANY
TIME, OR FROM TIME TO TIME.   WHERE THE  AMOUNT  OF  WAGES  PAID  BY  AN
EMPLOYER  IS NOT SUFFICIENT UNDER THIS LOCAL LAW AND UNDER ANY LOCAL LAW
IMPOSING A TAX ON PERSONAL INCOME OF RESIDENTS OF THE  CITY  ADOPTED  BY
THE  CITY  PURSUANT  TO  AUTHORITY  GRANTED  BY  THE GENERAL CITY LAW TO
REQUIRE THE WITHHOLDING OF TAX FROM THE WAGES  OF  ANY  OF  HIS  OR  HER
EMPLOYEES, THE ADMINISTRATOR MAY, BY REGULATION, PERMIT SUCH EMPLOYER TO
FILE AN ANNUAL RETURN ON OR BEFORE FEBRUARY TWENTY-EIGHTH OF THE FOLLOW-
ING CALENDAR YEAR.
  (B)    COMBINED  RETURNS.--THE ADMINISTRATOR MAY BY REGULATION PROVIDE
FOR THE FILING OF ONE RETURN WHICH SHALL INCLUDE THE RETURN REQUIRED  TO
BE  FILED  UNDER  THIS  SECTION,  TOGETHER  WITH  THE  EMPLOYER'S RETURN
REQUIRED TO BE FILED UNDER ANY LOCAL LAW  IMPOSING  A  TAX  ON  PERSONAL
INCOME OF RESIDENTS OF THE CITY ADOPTED BY THE CITY PURSUANT TO AUTHORI-
TY GRANTED BY THE GENERAL CITY LAW.
  (C)    DEPOSIT  IN  TRUST  FOR  CITY.--WHENEVER  ANY EMPLOYER FAILS TO
COLLECT, TRUTHFULLY ACCOUNT FOR, PAY OVER THE TAX, OR  MAKE  RETURNS  OF
THE  TAX  AS  REQUIRED  IN  THIS  SECTION, THE ADMINISTRATOR MAY SERVE A
NOTICE REQUIRING SUCH EMPLOYER TO COLLECT THE TAXES WHICH BECOME COLLEC-
TIBLE AFTER SERVICE OF SUCH NOTICE, TO DEPOSIT  SUCH  TAXES  IN  A  BANK
APPROVED  BY  THE ADMINISTRATOR, IN A SEPARATE ACCOUNT, IN TRUST FOR THE
CITY AND PAYABLE TO THE ADMINISTRATOR, AND TO KEEP THE  AMOUNT  OF  SUCH
TAX  IN  SUCH  ACCOUNT  UNTIL  PAYMENT OVER TO THE ADMINISTRATOR.   SUCH
NOTICE SHALL REMAIN IN EFFECT UNTIL A NOTICE OF CANCELLATION  IS  SERVED
BY THE ADMINISTRATOR.
  SEC.  12.    EMPLOYER'S  LIABILITY FOR WITHHELD TAXES.--EVERY EMPLOYER
REQUIRED TO DEDUCT AND WITHHOLD THE TAX UNDER THIS LOCAL LAW  IS  HEREBY
MADE  LIABLE  FOR SUCH TAX.   FOR PURPOSES OF ASSESSMENT AND COLLECTION,
ANY AMOUNT REQUIRED TO BE WITHHELD AND PAID OVER TO  THE  ADMINISTRATOR,
AND  ANY  ADDITIONS  TO TAX, PENALTIES AND INTEREST WITH RESPECT THERETO
SHALL BE CONSIDERED THE TAX OF THE EMPLOYER.  ANY AMOUNT OF TAX ACTUALLY
DEDUCTED AND WITHHELD UNDER THIS LOCAL LAW SHALL BE HELD TO BE A SPECIAL
FUND IN TRUST FOR THE CITY.
  NO EMPLOYEE SHALL HAVE ANY RIGHT OF ACTION AGAINST HIS OR HER EMPLOYER
IN RESPECT TO ANY MONIES DEDUCTED AND WITHHELD FROM HIS OR HER WAGES AND
PAID OVER TO THE ADMINISTRATOR IN COMPLIANCE OR IN  INTENDED  COMPLIANCE
WITH THIS LOCAL LAW.
  SEC.  13.    EMPLOYER'S  FAILURE TO WITHHOLD.--IF AN EMPLOYER FAILS TO
DEDUCT AND WITHHOLD THE TAX, AS REQUIRED, AND THEREAFTER THE TAX AGAINST
WHICH SUCH TAX MAY BE CREDITED IS  PAID,  THE  TAX  SO  REQUIRED  TO  BE
DEDUCTED  AND WITHHELD SHALL NOT BE COLLECTED FROM THE EMPLOYER, BUT THE
EMPLOYER SHALL NOT BE RELIEVED FROM LIABILITY FOR ANY PENALTIES,  INTER-
EST  OR  ADDITIONS  TO  THE  TAX OTHERWISE APPLICABLE IN RESPECT OF SUCH
FAILURE TO DEDUCT AND WITHHOLD.
  SEC. 14.  RETURNS AND PAYMENT OF TAX.--ON OR BEFORE THE FIFTEENTH  DAY
OF  THE  FOURTH  MONTH  FOLLOWING  THE  CLOSE OF THE TAXABLE YEAR, EVERY
PERSON SUBJECT TO THE TAX SHALL MAKE AND FILE A RETURN AND  ANY  BALANCE
OF THE TAX SHOWN DUE ON THE FACE OF SUCH RETURN SHALL BE PAID THEREWITH.
THE  ADMINISTRATOR MAY, BY REGULATION, PROVIDE FOR THE FILING OF RETURNS
AND PAYMENT OF THE TAX AT SUCH OTHER TIMES AS HE OR SHE DEEMS  NECESSARY
FOR  THE  PROPER  ENFORCEMENT  OF THIS LOCAL LAW.  THE ADMINISTRATOR MAY
ALSO PROVIDE BY REGULATION THAT ANY RETURN OTHERWISE REQUIRED TO BE MADE
AND FILED UNDER THIS LOCAL LAW BY ANY NONRESIDENT INDIVIDUAL NEED NOT BE
MADE AND FILED IF SUCH NONRESIDENT INDIVIDUAL HAD,  DURING  THE  TAXABLE
YEAR TO WHICH THE RETURN WOULD RELATE, NO NET EARNINGS FROM SELF-EMPLOY-

A. 999                             11

MENT WITHIN THE CITY.  ANY REGULATION ALLOWING SUCH WAIVER OF RETURN MAY
PROVIDE  FOR  ADDITIONAL LIMITATIONS ON AND CONDITIONS AND PREREQUISITES
TO THE PRIVILEGE OF NOT FILING A RETURN.
  SEC.  14-A.  COMBINED  RETURNS,  EMPLOYER'S RETURNS AND PAYMENTS.--THE
STATE TAX COMMISSION MAY REQUIRE:
  (1) THE FILING OF ANY OR ALL OF THE FOLLOWING:
  (A) A COMBINED RETURN WHICH IN ADDITION TO THE RETURN PROVIDED FOR  IN
A LOCAL LAW AUTHORIZED BY THIS ARTICLE MAY ALSO INCLUDE RETURNS REQUIRED
TO  BE  FILED  UNDER A LOCAL LAW AUTHORIZED BY ARTICLE THIRTY OF THE TAX
LAW AND UNDER ARTICLE TWENTY-TWO OF THE TAX LAW.
  (B) A COMBINED EMPLOYER'S RETURN WHICH IN ADDITION TO  THE  EMPLOYER'S
RETURN  PROVIDED  FOR IN A LOCAL LAW AUTHORIZED BY THIS ARTICLE MAY ALSO
INCLUDE EMPLOYER'S RETURNS REQUIRED  TO  BE  FILED  UNDER  A  LOCAL  LAW
AUTHORIZED BY ARTICLE THIRTY OF THE TAX LAW AND UNDER ARTICLE TWENTY-TWO
OF THE TAX LAW.
  (2) WHERE A COMBINED RETURN OR EMPLOYER'S RETURN IS REQUIRED, AND WITH
RESPECT  TO  THE  PAYMENT OF ESTIMATED TAX, THE STATE TAX COMMISSION MAY
ALSO REQUIRE PAYMENT OF A SINGLE AMOUNT WHICH SHALL BE THE TOTAL OF  THE
AMOUNTS  (TOTAL  TAXES  LESS ANY CREDITS OR REFUNDS) REQUIRED TO BE PAID
WITH THE RETURNS OR EMPLOYER'S RETURNS OR IN PAYMENT  OF  ESTIMATED  TAX
PURSUANT  TO THE PROVISIONS OF LOCAL LAWS IMPOSED UNDER THE AUTHORITY OF
THIS ARTICLE, ARTICLE  THIRTY  OF  THE  TAX  LAW  AND  PURSUANT  TO  THE
PROVISIONS OF ARTICLE TWENTY-TWO OF THE TAX LAW.
  SEC.  15.    EFFECT  OF INVALIDITY IN PART; INCONSISTENCIES WITH OTHER
LAWS.--(A) IF ANY  CLAUSE,  SENTENCE,  PARAGRAPH,  SUBSECTION,  SECTION,
PROVISION  OR OTHER PORTION OF THIS LOCAL LAW OR THE APPLICATION THEREOF
TO ANY PERSON OR CIRCUMSTANCES SHALL BE HELD TO BE INVALID, SUCH HOLDING
SHALL NOT AFFECT, IMPAIR OR INVALIDATE THE REMAINDER OF THIS  LOCAL  LAW
OR  THE APPLICATION OF SUCH PORTION HELD INVALID, TO ANY OTHER PERSON OR
CIRCUMSTANCES, BUT SHALL BE CONFINED IN ITS  OPERATION  TO  THE  CLAUSE,
SENTENCE,  PARAGRAPH,  SUBSECTION,  SECTION,  PROVISION OR OTHER PORTION
THEREOF DIRECTLY INVOLVED IN SUCH HOLDING OR TO THE PERSON  AND  CIRCUM-
STANCES THEREIN INVOLVED.
  (B)    IF  ANY  PROVISION  OF  THIS LOCAL LAW IS INCONSISTENT WITH, IN
CONFLICT WITH, OR CONTRARY TO ANY OTHER PROVISION OF LAW, SUCH PROVISION
OF THIS LOCAL LAW SHALL PREVAIL OVER SUCH OTHER PROVISION AND SUCH OTHER
PROVISION SHALL BE DEEMED TO HAVE BEEN AMENDED, SUPERSEDED  OR  REPEALED
TO THE EXTENT OF SUCH INCONSISTENCY, CONFLICT OR CONTRARIETY.
  S 25-N. ADMINISTRATIVE  PROVISIONS. (A) GENERAL. ANY LOCAL LAW ADOPTED
PURSUANT TO THIS ARTICLE SHALL ALSO  CONTAIN  PROVISIONS  NECESSARY  AND
APPROPRIATE  FOR THE COLLECTION AND THE ADMINISTRATION OF THE TAX HEREIN
AUTHORIZED, EXCEPT THAT WITH RESPECT TO ANY TAXABLE  YEAR  BEGINNING  IN
NINETEEN  HUNDRED  SEVENTY,  UNTIL AND INCLUDING THE THIRTY-FIRST DAY OF
DECEMBER, NINETEEN HUNDRED SEVENTY-ONE, ANY LOCAL LAW  ADOPTED  PURSUANT
TO  THIS  ARTICLE  SHALL CONTAIN THE SAME PROVISIONS AS ARE CONTAINED IN
CHAPTER NINETEEN OF TITLE ELEVEN OF THE ADMINISTRATIVE CODE OF THE  CITY
OF  NEW  YORK, BUT "ADMINISTRATOR" SHALL BE READ "STATE TAX COMMISSION";
"ADMINISTRATIVE AGENCIES OF THE CITY" SHALL BE READ  AS  "ADMINISTRATIVE
AGENCIES  OF  THE STATE"; "DEPOSITORIES OR FINANCIAL AGENTS OF THE CITY"
SHALL BE READ AS "DEPOSITORIES OR FINANCIAL AGENTS OF THE STATE"; "OFFI-
CERS OR EMPLOYEES OF THE DEPARTMENT OF FINANCE OF  THE  CITY"  SHALL  BE
READ  "OFFICERS  OR  EMPLOYEES  OF  THE STATE DEPARTMENT OF TAXATION AND
FINANCE"; IN SECTIONS 11-1934, 11-1936, 11-1939, AND 11-1942 (EXCEPT FOR
THE LAST SENTENCE THEREOF) OF CHAPTER NINETEEN OF TITLE  ELEVEN  OF  THE
ADMINISTRATIVE  CODE  OF  THE  CITY  OF NEW YORK "CITY" SHALL BE READ AS
"STATE"; "CORPORATION COUNSEL OR OTHER APPROPRIATE OFFICER OF THE  CITY"

A. 999                             12

OR  "CORPORATION  COUNSEL  OF THE CITY" SHALL BE READ AS "STATE ATTORNEY
GENERAL"; AND THE WORDS  "IT"  OR  "ITS"  SHALL  APPLY  INSTEAD  OF  THE
PRONOUNS  USED WHERE THE REFERENCE IS TO STATE TAX COMMISSION. PROVIDED,
HOWEVER,  WITH  RESPECT TO DECLARATIONS OF ESTIMATED TAX AND PAYMENTS OF
SUCH TAX AND THE WITHHOLDING TAX REQUIREMENTS, UNTIL AND  INCLUDING  THE
THIRTY-FIRST  DAY  OF  DECEMBER,  NINETEEN HUNDRED SEVENTY-ONE, ANY SUCH
TERMS SHALL BE SO READ WITH RESPECT TO ANY TAXABLE YEAR OR OTHER  PERIOD
BEGINNING IN NINETEEN HUNDRED SEVENTY-ONE.
  (B)  METHODS  OF REVIEW.--SUCH LOCAL LAW SHALL ALSO CONTAIN PROVISIONS
SUBSTANTIALLY THE SAME AS THE FOLLOWING:
  (I) ANY FINAL DETERMINATION OF THE AMOUNT OF ANY TAX PAYABLE HEREUNDER
SHALL BE REVIEWABLE FOR ERROR, ILLEGALITY OR UNCONSTITUTIONALITY OR  ANY
OTHER  REASON  WHATSOEVER BY A PROCEEDING UNDER ARTICLE SEVENTY-EIGHT OF
THE CIVIL PRACTICE LAW AND RULES IF APPLICATION THEREFOR IS MADE TO  THE
SUPREME  COURT WITHIN FOUR MONTHS AFTER THE GIVING OF THE NOTICE OF SUCH
FINAL DETERMINATION, PROVIDED, HOWEVER, THAT ANY SUCH  PROCEEDING  UNDER
ARTICLE  SEVENTY-EIGHT  OF THE CIVIL PRACTICE LAW AND RULES SHALL NOT BE
INSTITUTED UNLESS (A) THE AMOUNT OF ANY TAX SOUGHT TO BE REVIEWED,  WITH
SUCH  INTEREST AND PENALTIES THEREON AS MAY BE PROVIDED FOR BY LOCAL LAW
OR REGULATION, SHALL BE FIRST DEPOSITED AND THERE IS FILED AN  UNDERTAK-
ING,  ISSUED BY A SURETY COMPANY AUTHORIZED TO TRANSACT BUSINESS IN THIS
STATE AND APPROVED BY THE SUPERINTENDENT OF INSURANCE OF THIS  STATE  AS
TO  SOLVENCY  AND  RESPONSIBILITY,  IN  SUCH  AMOUNT AS A JUSTICE OF THE
SUPREME COURT SHALL APPROVE TO THE EFFECT THAT  IF  SUCH  PROCEEDING  BE
DISMISSED  OR  THE  TAX  CONFIRMED THE PETITIONER WILL PAY ALL COSTS AND
CHARGES WHICH MAY ACCRUE IN THE PROSECUTION OF SUCH PROCEEDING OR (B) AT
THE OPTION OF THE PETITIONER SUCH UNDERTAKING MAY BE IN A SUM SUFFICIENT
TO COVER THE TAXES, INTEREST AND PENALTIES STATED IN SUCH  DETERMINATION
PLUS  THE  COSTS  AND  CHARGES WHICH MAY ACCRUE AGAINST IT IN THE PROSE-
CUTION OF THE PROCEEDING, IN WHICH EVENT THE  PETITIONER  SHALL  NOT  BE
REQUIRED  TO PAY SUCH TAXES, INTEREST OR PENALTIES AS A CONDITION PRECE-
DENT TO THE APPLICATION.
  (II) WHERE ANY TAX IMPOSED  HEREUNDER  SHALL  HAVE  BEEN  ERRONEOUSLY,
ILLEGALLY OR UNCONSTITUTIONALLY COLLECTED AND APPLICATION FOR THE REFUND
THEREOF  DULY  MADE  TO  THE PROPER FISCAL OFFICER OR OFFICERS, AND SUCH
OFFICER OR OFFICERS SHALL HAVE MADE A DETERMINATION DENYING SUCH REFUND,
SUCH DETERMINATION SHALL BE REVIEWABLE BY  A  PROCEEDING  UNDER  ARTICLE
SEVENTY-EIGHT  OF  THE  CIVIL PRACTICE LAW AND RULES, PROVIDED, HOWEVER,
THAT SUCH PROCEEDING IS INSTITUTED WITHIN FOUR MONTHS AFTER  THE  GIVING
OF  THE NOTICE OF SUCH DENIAL, THAT A FINAL DETERMINATION OF TAX DUE WAS
NOT PREVIOUSLY MADE, AND THAT AN UNDERTAKING IS FILED  WITH  THE  PROPER
FISCAL  OFFICER  OR  OFFICERS IN SUCH AMOUNT AND WITH SUCH SURETIES AS A
JUSTICE OF THE SUPREME COURT SHALL APPROVE TO THE EFFECT  THAT  IF  SUCH
PROCEEDING  BE  DISMISSED  OR THE TAX CONFIRMED, THE PETITIONER WILL PAY
ALL COSTS AND CHARGES WHICH  MAY  ACCRUE  IN  THE  PROSECUTION  OF  SUCH
PROCEEDING.
  (III)  NO ASSESSMENT OF ADDITIONAL TAX SHALL BE MADE AFTER THE EXPIRA-
TION OF MORE THAN THREE YEARS FROM THE DATE OF THE FILING OF THE  RETURN
EXCEPT THAT WHERE NO RETURN HAS BEEN FILED OR, IN THE CASE OF THE FILING
OF  A  WILFULLY FALSE OR FRAUDULENT RETURN WITH INTENT TO EVADE THE TAX,
THE TAX MAY BE ASSESSED AT ANY TIME; PROVIDED, HOWEVER, WHERE A TAXPAYER
OMITS FROM HIS OR HER RETURN AN AMOUNT WHICH SHOULD BE PROPERLY INCLUDED
THEREIN WHICH IS IN EXCESS OF TWENTY-FIVE PERCENT OF THE AMOUNT  OF  THE
GROSS  INCOME  DERIVED  BY  HIM  OR  HER  FROM ANY TRADE OR BUSINESS, NO
ASSESSMENT OF ADDITIONAL TAX SHALL BE MADE AFTER THE EXPIRATION OF  MORE

A. 999                             13

THAN  SIX  YEARS  FROM  THE  DATE OF THE FILING OF THE RETURN, EXCEPT AS
OTHERWISE PROVIDED HEREIN.
  (C) BULK SALES.-- SUCH LOCAL LAW MAY CONTAIN A PROVISION SUBSTANTIALLY
THE SAME AS THE FOLLOWING:
  WHENEVER  THERE  IS MADE A SALE, TRANSFER OR ASSIGNMENT IN BULK OF ANY
PART OR THE WHOLE OF A STOCK OF MERCHANDISE OR OF FIXTURES, OR  MERCHAN-
DISE AND OF FIXTURES PERTAINING TO THE CONDUCTING OF THE BUSINESS OF THE
SELLER,  TRANSFERRER  OR ASSIGNOR, OTHERWISE THAN IN THE ORDINARY COURSE
OF TRADE AND IN THE REGULAR PROSECUTION OF SAID BUSINESS, THE PURCHASER,
TRANSFEREE OR ASSIGNEE SHALL AT LEAST TEN DAYS BEFORE TAKING  POSSESSION
OF  SUCH  MERCHANDISE,  FIXTURES, OR MERCHANDISE AND FIXTURES, OR PAYING
THEREFOR, NOTIFY THE ADMINISTRATOR BY REGISTERED MAIL  OF  THE  PROPOSED
SALE  AND OF THE PRICE, TERMS AND CONDITIONS THEREOF, WHETHER OR NOT THE
SELLER, TRANSFERRER OR ASSIGNOR, HAS REPRESENTED  TO,  OR  INFORMED  THE
PURCHASER, TRANSFEREE OR ASSIGNEE, THAT IT OWES ANY TAX PURSUANT TO THIS
LOCAL  LAW,  WHETHER  OR  NOT  THE PURCHASER, TRANSFEREE OR ASSIGNEE HAS
KNOWLEDGE THAT SUCH TAXES ARE OWING, AND WHETHER OR NOT ANY  SUCH  TAXES
ARE IN FACT OWING.
  WHENEVER  THE PURCHASER, TRANSFEREE OR ASSIGNEE SHALL FAIL TO GIVE THE
NOTICE TO THE ADMINISTRATOR REQUIRED  BY  THE  PRECEDING  PARAGRAPH,  OR
WHENEVER  THE  ADMINISTRATOR  SHALL  INFORM THE PURCHASER, TRANSFEREE OR
ASSIGNEE THAT A POSSIBLE CLAIM FOR SUCH TAX OR TAXES EXISTS, ANY SUMS OF
MONEY, PROPERTY OR CHOSES IN ACTION, OR OTHER CONSIDERATION,  WHICH  THE
PURCHASER,  TRANSFEREE  OR  ASSIGNEE IS REQUIRED TO TRANSFER OVER TO THE
SELLER, TRANSFERRER OR ASSIGNOR SHALL BE SUBJECT  TO  A  FIRST  PRIORITY
RIGHT  AND  LIEN FOR ANY SUCH TAXES THERETOFORE OR THEREAFTER DETERMINED
TO BE DUE FROM THE SELLER, TRANSFERRER OR ASSIGNOR TO THE CITY, AND  THE
PURCHASER,  TRANSFEREE OR ASSIGNEE IS FORBIDDEN TO TRANSFER TO THE SELL-
ER, TRANSFERRER OR ASSIGNOR ANY SUCH SUMS OF MONEY, PROPERTY  OR  CHOSES
IN  ACTION TO THE EXTENT OF THE AMOUNT OF THE CITY'S CLAIM.  FOR FAILURE
TO COMPLY WITH THE PROVISIONS OF THIS SUBDIVISION THE PURCHASER,  TRANS-
FEREE OR ASSIGNEE, IN ADDITION TO BEING SUBJECT TO LIABILITIES AND REME-
DIES IMPOSED UNDER ANY PROVISIONS OF LAW, SHALL BE PERSONALLY LIABLE FOR
THE  PAYMENT  TO  THE  CITY OF ANY SUCH TAXES, THERETOFORE OR THEREAFTER
DETERMINED TO BE DUE TO THE CITY FROM THE SELLER, TRANSFERRER OR  ASSIG-
NOR  AND  SUCH LIABILITY MAY BE ASSESSED AND ENFORCED IN THE SAME MANNER
AS THE LIABILITY FOR TAX IS IMPOSED UNDER THIS LOCAL LAW.
  (D) DELEGATION OF FUNCTIONS.--THE  LOCAL  LAW  MAY  PROVIDE  THAT  THE
ADMINISTRATOR OF THE TAX IMPOSED, AS DEFINED IN THE LOCAL LAW, MAY DELE-
GATE  HIS  OR HER POWERS AND FUNCTIONS UNDER THE LOCAL LAW TO ONE OF HIS
OR HER DEPUTIES OR TO ANY EMPLOYEE OR EMPLOYEES OF HIS OR HER DEPARTMENT
AND AUTHORIZE BANKS OR TRUST COMPANIES WHICH ARE DEPOSITORIES OR  FINAN-
CIAL  AGENTS  OF  THE  CITY  TO  RECEIVE  AND GIVE A RECEIPT FOR ANY TAX
IMPOSED UNDER THE LOCAL LAW.
  (E) THE PROVISIONS CONTAINED IN SUBSECTIONS  (A),  (B),  (C)  AND  (D)
SHALL  NOT BE APPLICABLE WITH RESPECT TO TAXES IMPOSED FOR TAXABLE PERI-
ODS COMMENCING ON OR AFTER JANUARY FIRST, NINETEEN  HUNDRED  SEVENTY-SIX
BUT,  WITH  RESPECT  TO  THE TAX IMPOSED FOR SUCH PERIODS THE PROVISIONS
CONTAINED IN PART SIX OF ARTICLE TWENTY-TWO OF THE TAX LAW AND  SECTIONS
SIX  HUNDRED FIFTY-THREE, SIX HUNDRED FIFTY-EIGHT, SIX HUNDRED SIXTY-TWO
AND THIRTEEN HUNDRED ELEVEN OF THE TAX LAW INCLUDING THE  PROVISIONS  OF
JUDICIAL REVIEW BY A PROCEEDING UNDER ARTICLE SEVENTY-EIGHT OF THE CIVIL
PRACTICE  LAW  AND  RULES  SHALL  BE  APPLICABLE WITH THE SAME FORCE AND
EFFECT AS IF THOSE PROVISIONS HAD BEEN  INCORPORATED  IN  FULL  IN  THIS
SECTION EXCEPT WHERE INCONSISTENT WITH THE PROVISIONS OF THIS LOCAL LAW.

A. 999                             14

  S 25-O. DEPOSIT  AND  DISPOSITION OF REVENUES. REVENUES RESULTING FROM
THE IMPOSITION OF THE TAX AUTHORIZED BY THIS ARTICLE SHALL BE PAID  INTO
THE  TREASURY  OF THE CITY AND SHALL BE CREDITED TO AND DEPOSITED IN THE
GENERAL FUND OF SUCH CITY AND SHALL BE AVAILABLE  FOR  ANY  LAWFUL  CITY
PURPOSE. FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, NINETEEN
HUNDRED  SEVENTY-SIX SUCH REVENUES SHALL BE DEPOSITED AND DISPOSED OF IN
THE SAME MANNER AS REVENUES RESULTING FROM THE IMPOSITION OF  THE  TAXES
AUTHORIZED BY ARTICLE THIRTY OF THE TAX LAW.
  S 3. Section 1301 of the tax law is amended by adding a new subsection
(c) to read as follows:
  (C)  THE  TAXES  AUTHORIZED BY THIS ARTICLE MAY BE IMPOSED ONLY IF THE
GENERAL CITY LAW AUTHORIZES THE ADOPTION OF A CITY TAX ON  THE  EARNINGS
OF NONRESIDENTS AND THE CITY IMPOSING THE TAX AUTHORIZED BY THIS ARTICLE
ALSO IMPOSES SUCH TAX ON THE EARNINGS OF NONRESIDENTS.
  S  4. Separability. If any clause, sentence, paragraph or part of this
act shall be adjudged to be unconstitutional or invalid,  such  judgment
shall  not  affect,  impair,  or  invalidate, the remainder thereof, but
shall be confined in its operation to the clause,  sentence,  paragraph,
section  or  part thereof directly involved in controversy in which such
judgment shall have been rendered.
  S 5. This act shall take effect immediately and  shall  be  deemed  to
have  been  in  full force and effect on and after July 1, 1999. The tax
authorized, administered, enforced and levied in accordance with article
2-E and subsection (h) of section 1 of section 25-m of the general  city
law,  and  subsection  (c) of section 1301 and subsection (b) of section
1305 of the tax law shall be continuously computed and shall be adminis-
tered, enforced, and levied as if chapter 5 of the laws of 1999 had  not
been  enacted. The commissioner of taxation and finance is authorized to
promulgate immediately and on  an  emergency  basis  all  necessary  and
reasonable  rules  and regulations for the timely implementation of this
act.

senate Bill S2783

Prohibits any person from transporting or selling a nonambulatory animal unless such animal is humanely euthanized

download pdf

Sponsor

Bill Status


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

actions

Summary

Prohibits any person from transporting, holding, buying, selling, giving, receiving or marketing a nonambulatory animal unless such animal is first humanely euthanized without undue delay from the time that such animal becomes nonambulatory; makes certain exceptions; provides violation provisions; and defines relevant terms.

Bill Details

See Assembly Version of this Bill:
A2222
Versions:
S2783
Current Committee:
Law Section:
Agriculture and Markets Law
Laws Affected:
Add §357-a, Ag & Mkts L

Sponsor Memo

BILL NUMBER:S2783

TITLE OF BILL:

An act to amend the agriculture and markets law, in relation to
nonambulatory animals

PURPOSE OF BILL:

This bill provides for the humane treatment of nonambulatory domestic
animals with respect to transport, veterinary care, and euthanasia.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 of this bill amends the Agriculture and Markets Law by
adding a new § 357-a to provide that no individual shall buy, sell,
give, transfer or transport a nonambulatory animal unless proper
veterinary treatment has been administered.

A nonambulatory animal is defined as any domestic animal that is
raised for commercial or subsistence purposes and that is unable to
stand and walk without assistance.

The section also defines terms including 'humanely euthanized' which
has been amended in the A print to clarify that chemical means is
restricted to the use of pentobarbital solution in an overdose
concentration that immediately renders the animal unconscious until
death.

However, a nonambulatory animal may be temporarily held or humanely
transported, where the animal becomes nonambulatory on the property of
a farmer who has bred or raised the animal, for the purposes of
administering veterinary treatment. A nonambulatory animal must be
handled humanely and at no time shall the animal be dragged, pushed
with a tractor, forklift or other equipment.

Any individual who violates the provisions of this section shall be
guilty of a misdemeanor, punishable by imprisonment of not more than
one year or by a fine of not more than $2500, or by both. The
commissioner shall promulgate rules and regulations to carry out the
provisions of this section.

Section 2 is the effective date.

JUSTIFICATION:

This proposal would amend the Agriculture and Markets law to provide
that a nonambulatory 'downed" animal be givers appropriate veterinary
care or be humanely euthanized. All too often downed animals are left
to suffer until it is convenient to take them to slaughter. In many
cases, the animals die of neglect or are moved by the easiest but
least humane ways. Often they are dragged or pushed with tractors and
forklifts which may cause additional injuries ranging from bruises and
abrasions to torn ligaments and broken bones. This legislation would
ensure the humane treatment of animals while they are being
transported to a slaughterhouse or auction. Animals that are unable to


walk due to illness or injury endure extreme pain and suffering, which
becomes even more acute when they are inhumanely transported.

In addition to the important humane facets of this proposal, it is
important to note that this legislation prevents the nonambulatory
animal from entering the nations food supply.

LEGISLATIVE HISTORY:

2009-2010: S.751/A.5512
2011-2012: S.427/A.4615
2013-2014: S3439A/A.5490A

EFFECTIVE DATE:

This act shall take effect on the 120th day after it shall have become
a law.

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

                                  2783

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 29, 2015
                               ___________

Introduced  by Sens. KRUEGER, ADDABBO, HASSELL-THOMPSON, HOYLMAN, STAVI-
  SKY -- read twice and ordered printed, and when printed to be  commit-
  ted to the Committee on Agriculture

AN ACT to amend the agriculture and markets law, in relation to nonambu-
  latory animals

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

  Section 1. The agriculture and markets law is amended by adding a  new
section 357-a to read as follows:
  S  357-A.  NONAMBULATORY  ANIMALS. 1. DEFINITIONS. FOR THE PURPOSES OF
THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
  (A) "PERSON" MEANS ANY INDIVIDUAL, CORPORATION,  PARTNERSHIP,  ASSOCI-
ATION, MUNICIPALITY, OR OTHER LEGAL ENTITY;
  (B)  "NONAMBULATORY  ANIMAL" MEANS ANY DOMESTIC SHEEP, CATTLE OR SWINE
THAT IS RAISED FOR COMMERCIAL OR SUBSISTENCE PURPOSES AND THAT IS UNABLE
TO STAND AND WALK WITHOUT ASSISTANCE;
  (C) "HUMANELY EUTHANIZE" MEANS TO KILL AN ANIMAL BY A SINGLE BLOW OF A
PENETRATING CAPTIVE BOLT OR GUN SHOT, OR BY CHEMICAL  MEANS,  RESTRICTED
TO  THE USE OF PENTOBARBITAL SOLUTION IN AN OVERDOSE CONCENTRATION, THAT
IMMEDIATELY RENDERS THE ANIMAL UNCONSCIOUS, WITH  COMPLETE  UNCONSCIOUS-
NESS REMAINING UNTIL DEATH;
  (D)  "UNDUE  DELAY"  MEANS  ANY  DELAY BEYOND THAT WHICH IS REASONABLY
NECESSARY TO CARRY  OUT  PROMPT,  HUMANE  EUTHANASIA  OR  TO  ADMINISTER
PROMPT,  APPROPRIATE AND NECESSARY VETERINARY TREATMENT, OR TO CARRY OUT
PROMPT, HUMANE HANDLING AND TRANSPORT OF THE NONAMBULATORY ANIMAL PURSU-
ANT TO THIS SUBDIVISION AND SUBDIVISION THREE OF THIS SECTION;
  (E) "HUMANE HANDLING" MEANS THAT A NONAMBULATORY ANIMAL SHALL ONLY  BE
MOVED  WITH A SLING, STONEBOAT, OR ON OTHER SLED-LIKE OR WHEELED CONVEY-
ANCES. IN NO EVENT SHALL A NONAMBULATORY ANIMAL BE DRAGGED, PUSHED  WITH
A  TRACTOR,  FORKLIFT, OR OTHER EQUIPMENT, LIFTED, UNLESS WITH FULL BODY
SUPPORT, OR OTHERWISE MOVED INHUMANELY.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05449-01-5

S. 2783                             2

  (F) "VETERINARY TREATMENT" MEANS THAT A  LICENSED  VETERINARIAN  SHALL
DETERMINE  WHETHER  A NONAMBULATORY ANIMAL REQUIRES MEDICAL ATTENTION OR
REHABILITATION, OR HUMANE EUTHANASIA.
  2.  NO  PERSON SHALL TRANSPORT OR HOLD, EXCEPT AS PROVIDED IN SUBDIVI-
SION THREE OF THIS SECTION, BUY, SELL, GIVE, RECEIVE, OR MARKET A NONAM-
BULATORY ANIMAL.
  3. (A) A NONAMBULATORY ANIMAL MAY BE TRANSPORTED, PROVIDED SUCH TRANS-
PORT IS IN COMPLIANCE WITH PARAGRAPH (E)  OF  SUBDIVISION  ONE  OF  THIS
SECTION,  WHERE  THE  ANIMAL  BECOMES NONAMBULATORY ON THE PROPERTY OF A
FARMER WHO HAS BRED OR RAISED THE ANIMAL, WITHOUT UNDUE DELAY  FROM  THE
TIME  THE ANIMAL BECOMES NONAMBULATORY, TO ANOTHER LOCATION ON THAT SAME
PROPERTY, SOLELY FOR THE PURPOSE OF ADMINISTERING TO THE  ANIMAL  APPRO-
PRIATE AND NECESSARY VETERINARY TREATMENT.
  (B) A NONAMBULATORY ANIMAL MAY BE HELD ON THE PROPERTY OF A FARMER WHO
HAS  BRED  OR  RAISED  THE  ANIMAL  FOR  A BRIEF PERIOD OF TIME WHICH IS
REASONABLY NECESSARY TO OBTAIN VETERINARY TREATMENT OF THE NONAMBULATORY
ANIMAL PURSUANT TO THIS SUBDIVISION. SUCH VETERINARY TREATMENT SHALL  BE
ADMINISTERED WITHOUT UNDUE DELAY FROM THE TIME THE ANIMAL BECOMES NONAM-
BULATORY.
  4.  UNDER NO CIRCUMSTANCES SHALL A NONAMBULATORY ANIMAL BE TRANSPORTED
OR HELD FOR ANY PURPOSE OTHER THAN THAT PERMITTED IN THIS SECTION.
  5.  ANY PERSON WHO VIOLATES ANY PROVISION OF  THIS  SECTION  SHALL  BE
GUILTY OF A MISDEMEANOR, PUNISHABLE BY IMPRISONMENT OF NOT MORE THAN ONE
YEAR,  OR  BY A FINE OF NOT MORE THAN TWO THOUSAND FIVE HUNDRED DOLLARS,
OR BY BOTH SUCH FINE AND IMPRISONMENT. EACH DAY ON WHICH A VIOLATION  OF
THIS  SECTION OCCURS AND EACH INSTANCE OF A PROHIBITED ACTION UNDER THIS
SECTION SHALL CONSTITUTE A SEPARATE OFFENSE.
  6. THE COMMISSIONER SHALL PROMULGATE RULES AND  REGULATIONS  TO  CARRY
OUT THE PROVISIONS OF THIS SECTION.
  S 2. This act shall take effect on the one hundred twentieth day after
it shall have become a law.

Pages