NY State Senate Bill 2009-S5861

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2010	referred to investigations and government operations
Nov 06, 2009	print number 5861b
Nov 06, 2009	amend and recommit to rules
Jul 16, 2009	recommitted to rules ordered to third reading cal.952
Jun 18, 2009	print number 5861a
Jun 18, 2009	amend and recommit to rules
Jun 15, 2009	referred to rules

Votes

- Jul 16, 2009 - Rules Committee Vote
  S5861
  
  Aye
  
  14
  
  Nay
  
  0
  
  Aye with Reservations
  
  9
  
  Absent
  
  0
  
  Excused
  
  1
  
  Abstained
  
  0
  - - Rules Committee Vote: Jul 16, 2009
      
      aye (14)
      
      Dilan
      
      Duane
      
      Espada
      
      Hassell-Thompson
      
      Klein
      
      Larkin
      
      Monserrate
      
      Montgomery
      
      Parker
      
      Serrano
      
      Smith
      
      Stachowski
      
      Stewart-Cousins
      
      Valesky
      
      aye wr (9)
      
      Farley
      
      Hannon
      
      Krueger
      
      LaValle
      
      Padavan
      
      Saland
      
      Seward
      
      Skelos
      
      Volker
      
      excused (1)
      
      Johnson

Bill Amendments

Original

B (Active)

2009-S5861 - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §1101, Tax L

2009-S5861 - Summary

Excludes livery that is dispatched from a central facility.

2009-S5861 - Sponsor Memo

                                 BILL NUMBER:  S5861

 TITLE OF BILL :
An act to amend the tax law, in relation to transportation service


 PURPOSE OR GENERAL IDEA OF BILL :
To provide a technical correction to the tax law. Contrary to
legislative intent, NYC Livery transportation services were included
in a new transportation service tax provision created in the 09-10
budget. This legislation corrects that error by specifically excluding
from the sales tax those community car services defined as "Livery"
and "Base Station" by the New York City Taxi and Limousine Commission
(TLC).

 SUMMARY OF SPECIFIC PROVISIONS :
Adds livery, as defined by section 6-01 of the rules and regulations
of the New York City taxi and limousine commission, to those
transportation services to be excluded under paragraph 34 of
subdivision (b) of section 1101 of the tax law.

 JUSTIFICATION :
The NYC TLC defines Livery and Base Station as community car services
that serve as taxicabs for the outer boroughs and upper Manhattan.
Over the years, the NYC Livery industry has developed into an industry
that serves communities not serviced by yellow cabs. For these

underserved communities, the lack of yellow cabs is a significant
disadvantage that can prevent residents from attending simple
day-to-day activities.

The similarities between Manhattan "Yellow" cabs and the NYC
TLC-defined Livery cabs and Base Stations are numerous: from the need
for outside markings, the display of licenses, insurance and the
Passenger Bill of Rights, to the structure of fares, all of which
Black Cars and Luxury Limousines are not required to adhere to.

The state legislature never intended for NYC TLC defined Liveries and
Base Stations to be included in the new sales tax. Because of this
error, the community based car services in New York City were grouped
with a far more expansive definition of livery as provided by state
law. This legislation corrects the misapplication of the New York
State definition of livery.

 PRIOR LEGISLATIVE HISTORY :
New bill.

 FISCAL IMPLICATIONS :
This bill represents no financial impact on the state due to the fact
that all revenue calculations had not included NYC Liveries

 EFFECTIVE DATE :
This act shall take effect immediately and shall apply to receipts
received on or after June 1, 2009.

2009-S5861 - Bill Text download pdf

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

                                  5861

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                              June 15, 2009
                               ___________

Introduced  by  Sen.  DILAN  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

AN ACT to amend the tax law, in relation to transportation service

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

  Section  1. Paragraph 34 of subdivision (b) of section 1101 of the tax
law, as added by section 1 of part U-1 of chapter  57  of  the  laws  of
2009, is amended to read as follows:
  (34)  Transportation service. The service of transporting, carrying or
conveying a person or persons by livery service;  whether  to  a  single
destination  or  to  multiple destinations; and whether the compensation
paid by or on behalf of the passenger is based on  mileage,  trip,  time
consumed  or  any  other  basis.  A service that begins and ends in this
state is deemed intra-state even if it passes outside this state  during
a  portion of the trip. However, transportation service does not include
transportation of persons in connection  with  funerals.  Transportation
service  includes  transporting,  carrying, or conveying property of the
person being transported, whether owned  by  or  in  the  care  of  such
person.  In  addition to what is included in the definition of "receipt"
in paragraph three of this subdivision, receipts from the sale of trans-
portation  service  subject  to  tax  include  any  handling,  carrying,
baggage,  booking service, administrative, mark-up, additional, or other
charge, of any nature,  made  in  conjunction  with  the  transportation
service.  Livery  service means service provided by limousine, black car
or other motor vehicle, with a driver, but excluding a  taxicab,  LIVERY
AS  DEFINED BY SECTION 6-01 OF THE RULES AND REGULATIONS OF THE NEW YORK
CITY TAXI AND LIMOUSINE  COMMISSION  THAT  IS  DISPATCHED  FROM  A  BASE
STATION and a bus, and excluding any scheduled public service. Limousine
means  a  vehicle  with  a  seating  capacity of up to fourteen persons,
excluding the driver. Black car means a for-hire vehicle dispatched from

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14399-01-9

S. 5861                             2

a central facility AS DEFINED IN SECTION 6-01 OF  THE  RULES  AND  REGU-
LATIONS OF THE NEW YORK CITY TAXI AND LIMOUSINE COMMISSION.
  S  2.  This  act  shall  take  effect  immediately  and shall apply to
receipts received on or after June 1, 2009.

2009-S5861A - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §1101, Tax L

2009-S5861A - Summary

Excludes livery that is dispatched from a central facility.

2009-S5861A - Sponsor Memo

                                 BILL NUMBER:  S5861A

 TITLE OF BILL :  An act to amend the tax law, in relation to
transportation service

 PURPOSE OR GENERAL IDEA OF BILL :
To provide a technical correction to the tax law. Contrary to
legislative intent, NYC Livery transportation services were included
in a new transportation service tax provision created in the 09-10
budget. This legislation corrects that error by specifically excluding
from the sales tax those community car services defined as "Livery"
and "Base Station" by the New York City Taxi and Limousine Commission
(TLC).

 SUMMARY OF SPECIFIC PROVISIONS :
Adds livery, as defined by section 6-01 of the rules and regulations
of the New York City taxi and limousine commission, to those
transportation services to be excluded under paragraph 34 of
subdivision (b) of section 1101 of the tax law.

 JUSTIFICATION :
The NYC TLC defines Livery and Base Station as community car services
that serve as taxicabs for the outer boroughs and upper Manhattan.
Over the years, the NYC Livery industry has developed into an industry
that serves communities not serviced by yellow cabs. For these
underserved communities, the lack of yellow cabs is a significant

disadvantage that can prevent residents from attending simple
day-to-day activities.

The similarities between Manhattan "Yellow" cabs and the NYC
TLC-defined Livery cabs and Base Stations are numerous: from the need
for outside markings, the display of licenses, insurance and the
Passenger Bill of Rights, to the structure of fares, all of which
Black Cars and Luxury Limousines are not required to adhere to.

The state legislature never intended for NYC TLC defined Liveries and
Base Stations to be included in the new sales tax. Because of this
error, the community based car services in New York City were grouped
with a far more expansive definition of livery as provided by state
law. This legislation corrects the misapplication of the New York
State definition of livery.

 PRIOR LEGISLATIVE HISTORY :
New bill.

 FISCAL IMPLICATIONS :
This bill represents no financial impact on the state due to the fact
that all revenue calculations had not included NYC Liveries

 EFFECTIVE DATE :
This act shall take effect immediately and shall apply to receipts
received on or after June 1, 2009.

2009-S5861A - Bill Text download pdf

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

                                 5861--A

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                              June 15, 2009
                               ___________

Introduced  by  Sen.  DILAN  -- read twice and ordered printed, and when
  printed to be  committed  to  the  Committee  on  Rules  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN ACT to amend the tax law, in relation to transportation service

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

  Section 1. Paragraph 34 of subdivision (b) of section 1101 of the  tax
law,  as  added  by  section  1 of part U-1 of chapter 57 of the laws of
2009, is amended to read as follows:
  (34) Transportation service. The service of transporting, carrying  or
conveying  a  person  or  persons by livery service; whether to a single
destination or to multiple destinations; and  whether  the  compensation
paid  by  or  on behalf of the passenger is based on mileage, trip, time
consumed or any other basis. A service that  begins  and  ends  in  this
state  is deemed intra-state even if it passes outside this state during
a portion of the trip. However, transportation service does not  include
transportation  of  persons  in connection with funerals. Transportation
service includes transporting, carrying, or conveying  property  of  the
person  being  transported,  whether  owned  by  or  in the care of such
person. In addition to what is included in the definition  of  "receipt"
in paragraph three of this subdivision, receipts from the sale of trans-
portation  service  subject  to  tax  include  any  handling,  carrying,
baggage, booking service, administrative, mark-up, additional, or  other
charge,  of  any  nature,  made  in  conjunction with the transportation
service. Livery service means service provided by limousine,  black  car
or  other  motor  vehicle,  with a driver, but excluding a taxicab and a
bus, and [excluding] any scheduled public service AND EXCLUDING A LIVERY
DISPATCHED FROM A CENTRAL FACILITY IN A CITY WITH A POPULATION  OF  MORE
THAN  ONE  MILLION PEOPLE WHERE SUCH CENTRAL FACILITY HAS CERTIFIED THAT
MORE THAN TEN PERCENT OF ITS BUSINESS IS ON A DIRECT CASH PAYMENT  BY  A

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14399-02-9

S. 5861--A                          2

PASSENGER  AND  RATES ARE NOT BASED ON GARAGE TO GARAGE SERVICE.  Limou-
sine means a vehicle with a seating capacity of up to fourteen  persons,
excluding the driver. Black car means a for-hire vehicle dispatched from
a central facility.
  S  2.  This  act  shall  take  effect  immediately  and shall apply to
receipts received on or after June 1, 2009.

2009-S5861B (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §1101, Tax L

2009-S5861B (ACTIVE) - Summary

Excludes livery that is dispatched from a central facility.

2009-S5861B (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S5861B

 TITLE OF BILL :
An act to amend the tax law, in relation to transportation service


 PURPOSE OR GENERAL IDEA OF BILL :
To provide a technical correction to the tax law. Contrary to
legislative intent, NYC Livery transportation services were included
in a new transportation service tax provision created in the 09-10
budget. This legislation corrects that error by specifically excluding
from the sales tax those community car services defined as "Livery"
and "Base Station" by the New York City Taxi and Limousine commission
(TLC). Additionally, this measure will exclude black car service from
the transportation service tax.

 SUMMARY OF SPECIFIC PROVISIONS :
Adds livery and black car service, as defined by section 6-01 of the
rules and regulations of the New York city taxi and limousine
commission, to those transportation services to be excluded under
paragraph 34 of subdivision (b) of section 1101 of the tax law.

 JUSTIFICATION :
The NYC TLC defines Livery and Base station as community car services
that serve as taxicabs for the outer boroughs and upper Manhattan.
over the years, the NYC Livery industry has developed into an industry

that serves communities not serviced by yellow cabs. For these under
served communities, the lack of yellow cabs is a significant
disadvantage that can prevent residents from attending simple
day-to-day activities.

The similarities between Manhattan "Yellow" cabs and the NYC
TLC-defined Livery cabs and Base stations are numerous: from the need
for outside markings, the display of licenses, insurance and the
Passenger Bill of Rights, to the structure of fares.

The state legislature never intended for NYC TLC defined Liveries and
Base Stations to be included in the new sales tax. Because of this
error, the community based car services in New York City were grouped
with a far more expansive definition of livery as provided by state
law.  This legislation corrects the misapplication of the New York
State definition of livery.

Black car service plays an integral role in a stressed transportation
system. The imposition of the transportation service tax places an
undue burden upon black car service and concurrently those who seek
their services.

 PRIOR LEGISLATIVE HISTORY :
New bill.

 FISCAL IMPLICATIONS :
This bill represents no financial impact on the state due to the fact
that all revenue calculations had not included NYC Liveries. The
reduction of revenues experienced by black car service's exemption
from the transportation service tax is being determined.

 EFFECTIVE DATE :
This act shall take effect immediately and shall apply to receipts
received on or after June 1, 2009.

2009-S5861B (ACTIVE) - Bill Text download pdf

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

                                 5861--B
    Cal. No. 952

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                              June 15, 2009
                               ___________

Introduced  by Sens. DILAN, DIAZ, GOLDEN, HASSELL-THOMPSON, LANZA, PADA-
  VAN, STAVISKY -- read twice and ordered printed, and when  printed  to
  be  committed  to the Committee on Rules -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee  --  ordered  to  a  third reading recommitted to the Committee on
  Rules -- committee discharged,  bill  amended,  ordered  reprinted  as
  amended and recommitted to said committee

AN ACT to amend the tax law, in relation to transportation service

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

  Section 1. Paragraph 34 of subdivision (b) of section 1101 of the  tax
law,  as  added  by  section  1 of part U-1 of chapter 57 of the laws of
2009, is amended to read as follows:
  (34) Transportation service. The service of transporting, carrying  or
conveying  a  person  or  persons by livery service; whether to a single
destination or to multiple destinations; and  whether  the  compensation
paid  by  or  on behalf of the passenger is based on mileage, trip, time
consumed or any other basis. A service that  begins  and  ends  in  this
state  is deemed intra-state even if it passes outside this state during
a portion of the trip. However, transportation service does not  include
transportation  of  persons  in connection with funerals. Transportation
service includes transporting, carrying, or conveying  property  of  the
person  being  transported,  whether  owned  by  or  in the care of such
person. In addition to what is included in the definition  of  "receipt"
in paragraph three of this subdivision, receipts from the sale of trans-
portation  service  subject  to  tax  include  any  handling,  carrying,
baggage, booking service, administrative, mark-up, additional, or  other
charge,  of  any  nature,  made  in  conjunction with the transportation
service. Livery service means service provided by limousine[, black car]
or other motor vehicle, with a driver, but excluding a taxicab [and],  a
bus,  A  BLACK  CAR  and  [excluding]  any  scheduled public service AND

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

                                                           LBD14399-04-9

S. 5861--B                          2

EXCLUDING A LIVERY DISPATCHED FROM A CENTRAL FACILITY IN A CITY  WITH  A
POPULATION  OF  MORE THAN ONE MILLION PEOPLE WHERE SUCH CENTRAL FACILITY
HAS CERTIFIED THAT MORE THAN TEN PERCENT OF ITS BUSINESS IS ON A  DIRECT
CASH  PAYMENT BY A PASSENGER AND RATES ARE NOT BASED ON GARAGE TO GARAGE
SERVICE.  Limousine means a vehicle with a seating  capacity  of  up  to
fourteen persons, excluding the driver. Black car means a for-hire vehi-
cle dispatched from a central facility.
  S  2.  This  act  shall  take  effect  immediately  and shall apply to
receipts received on or after June 1, 2009.

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Senate Bill S5861

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Actions

Votes

Jul 16, 2009 - Rules Committee Vote

Rules Committee Vote: Jul 16, 2009

Bill Amendments

2009-S5861 - Details

2009-S5861 - Summary

2009-S5861 - Sponsor Memo

2009-S5861 - Bill Text download pdf

2009-S5861A - Details

2009-S5861A - Summary

2009-S5861A - Sponsor Memo

2009-S5861A - Bill Text download pdf

2009-S5861B (ACTIVE) - Details

2009-S5861B (ACTIVE) - Summary

2009-S5861B (ACTIVE) - Sponsor Memo

2009-S5861B (ACTIVE) - Bill Text download pdf

Comments

Do you support this bill?

Get Status Alerts for 2009-S5861

Senate Bill S5861

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Sponsored By

Martin Malavé Dilan

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Actions

Votes

Bill Amendments

2009-S5861 - Details

2009-S5861 - Summary

2009-S5861 - Sponsor Memo

2009-S5861 - Bill Text download pdf

2009-S5861A - Details

2009-S5861A - Summary

2009-S5861A - Sponsor Memo

2009-S5861A - Bill Text download pdf

2009-S5861B (ACTIVE) - Details

2009-S5861B (ACTIVE) - Summary

2009-S5861B (ACTIVE) - Sponsor Memo

2009-S5861B (ACTIVE) - Bill Text download pdf

Comments