S T A T E O F N E W Y O R K
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2721
2011-2012 Regular Sessions
I N A S S E M B L Y
January 20, 2011
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Introduced by M. of A. CLARK, FARRELL, AUBRY, BRENNAN, LENTOL, TITUS,
COOK, ROBINSON, BENEDETTO -- Multi-Sponsored by -- M. of A. ARROYO,
BOYLAND, DINOWITZ, GOTTFRIED, HEVESI, V. LOPEZ, MAGEE, MAYERSOHN,
PHEFFER, PRETLOW, N. RIVERA, P. RIVERA, SCARBOROUGH, WEISENBERG --
read once and referred to the Committee on Tourism, Parks, Arts and
Sports Development
AN ACT to amend the general municipal law, in relation to providing for
an assessment on admission tickets for professional sporting events
held within a city with a population of one million or more for the
purpose of funding extracurricular activities in city public schools
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The general municipal law is amended by adding a new
section 6-t to read as follows:
S 6-T. TICKET ASSESSMENT FOR PROFESSIONAL SPORTING EVENTS FOR USE BY
CITY SCHOOL DISTRICT. 1. A CITY WITH A POPULATION OF ONE MILLION OR
MORE ACTING THROUGH ITS LOCAL LEGISLATIVE BODY IS HEREBY AUTHORIZED AND
EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING, IN ACCORDANCE WITH THE
PROVISIONS OF THIS SECTION, AN ASSESSMENT ON ADMISSION TICKETS FOR
PROFESSIONAL SPORTING EVENTS HELD AT ALL LOCATIONS WITHIN SAID CITY.
2. FOR THE PURPOSES OF THIS SECTION, THE FOLLOWING TERMS SHALL MEAN OR
INCLUDE:
(A) "ADMISSION TICKET." THE TERM "ADMISSION TICKET" SHALL MEAN ANY
CHARGE FOR THE RIGHT OR PRIVILEGE TO ENTER AND OCCUPY A SEAT OR SPACE
INCLUDING BUT NOT LIMITED TO A BOX SEAT OR SUITE WHETHER THE ADMISSION
TICKET IS SOLD FOR AN INDIVIDUAL EVENT, AS A SEASON TICKET OR AS PART OF
A SPECIAL ADMISSION TICKET PACKAGE AT A LOCATION FOR A SPORTING EVENT,
OR A SERIES OF SPORTING EVENTS.
(B) "LOCATION." A PREDETERMINED OR SCHEDULED AREA WHERE PROFESSIONAL
SPORTING EVENTS OCCUR FOR WHICH ANY ADMISSION CHARGE IS LEVIED.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06567-01-1
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(C) "VENDOR." ANY PERSON, FIRM, CORPORATION, ASSOCIATION OR PARTNER-
SHIP, PROMOTER OR SPONSOR WHICH HOLDS PROFESSIONAL SPORTING EVENTS FOR
WHICH ANY ADMISSION CHARGE IS LEVIED.
(D) "CITY." A CITY WITH A POPULATION OF ONE MILLION OR MORE.
(E) "SPORTING EVENT." ANY EVENT INVOLVING PROFESSIONAL ATHLETES,
INCLUDING BUT NOT LIMITED TO, PROFESSIONAL TENNIS, BOXING AND WRESTLING
MATCHES, BASEBALL, BASKETBALL, FOOTBALL, HOCKEY, SOCCER, VOLLEYBALL,
RODEO, MOTOCROSS OR MOTOR VEHICLE OR TRUCK SHOWS OR RACES.
(F) "COMMISSIONER." THE COMMISSIONER OF FINANCE OF SAID CITY.
3. ANY LOCAL LAW ADOPTED PURSUANT TO SUBDIVISION ONE OF THIS SECTION
SHALL REQUIRE EVERY VENDOR HOLDING A SPORTING EVENT TO WHICH SUCH LAW IS
APPLICABLE, TO REMIT AN ASSESSMENT OF THREE PERCENT OF THE PURCHASE
PRICE OF EACH ADMISSION TICKET FOR EACH SUCH SPORTING EVENT. IN CASE OF
FAILURE TO COLLECT SUCH ASSESSMENT ON SUCH TICKET PURCHASE THE SAME
SHALL BE IMPOSED UPON THE VENDOR HOLDING SUCH SPORTING EVENT. SUCH
ASSESSMENT SHALL BE PAID TO THE CITY EVERY MONTH. SUCH FUNDS SHALL BE
REMITTED NO LATER THAN THIRTY DAYS AFTER THE LAST BUSINESS DAY OF THE
MONTH. THE AMOUNT SO COLLECTED SHALL BE DEPOSITED IN THE GENERAL FUND OF
THE CITY, AND SHALL BE DISTRIBUTED IN ACCORDANCE WITH THE PROVISIONS OF
SUBDIVISION SEVEN OF THIS SECTION.
4. EACH VENDOR REQUIRED TO PAY A SURCHARGE PURSUANT TO THIS SECTION
SHALL BE ENTITLED TO RETAIN, AS AN ADMINISTRATIVE FEE, AN AMOUNT EQUAL
TO TWO PERCENT OF ANY SUCH SURCHARGE CHARGED AGAINST AND ACTUALLY PAID
BY SUCH VENDOR, PROVIDED THAT SUCH VENDOR FILES ANY REQUIRED RETURN OR
REPORT AND PAYS SUCH SURCHARGE TO THE CHIEF FISCAL OFFICER OF SUCH CITY
ON OR BEFORE ITS DUE DATE.
5. ANY LOCAL LAW ADOPTED PURSUANT TO THE AUTHORITY OF SUBDIVISION ONE
OF THIS SECTION, TO THE EXTENT CONSISTENT WITH THIS SECTION, SHALL MAKE
PROVISIONS NECESSARY AND APPROPRIATE FOR THE PROPER IMPOSITION,
COLLECTION AND ADMINISTRATION OF THE ASSESSMENT HEREIN AUTHORIZED,
INCLUDING, BUT NOT LIMITED TO, PROVISIONS:
(A) FOR THE FILING OF RETURNS;
(B) FOR THE MAKING OF REFUNDS;
(C) FOR THE MAINTENANCE, RETENTION AND INSPECTION OF RECORDS;
(D) FOR THE SUBPOENA OF PERSONS AND RECORDS AND THE ADMINISTRATION OF
OATHS;
(E) FOR THE ENFORCEMENT OF COLLECTION BY ANY MEANS PROVIDED BY LAW,
INCLUDING EXECUTION AND SALE BY THE SHERIFF OR OTHERWISE;
(F) FOR THE PROMULGATION BY THE CITY FOR THE EFFECTIVE ADMINISTRATION
AND ENFORCEMENT OF THE SURCHARGE;
(G) FOR THE PAYMENT OF INTEREST AND PENALTIES IN THE CASE OF DELIN-
QUENCY;
(H) FOR THE ENFORCEMENT OF SUCH LOCAL LAW BY APPROPRIATE PROCEEDINGS;
AND
(I) FOR MAKING VIOLATIONS THEREOF MISDEMEANORS AND PRESCRIBING THE
PUNISHMENT FOR SUCH VIOLATIONS BY CIVIL PENALTY, FINE, FORFEITURE, OR
IMPRISONMENT, OR BY TWO OR MORE OF SUCH PUNISHMENTS.
6. (A) ANY FINAL DETERMINATION OF THE AMOUNT OF ANY ASSESSMENT PAYABLE
HEREUNDER SHALL BE REVIEWABLE FOR ERROR, ILLEGALITY OR UNCONSTITUTIONAL-
ITY OR ANY OTHER REASON WHATSOEVER BY A PROCEEDING UNDER ARTICLE SEVEN-
TY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES IF THE PROCEEDING IS
COMMENCED WITHIN NINETY DAYS AFTER THE GIVING OF THE NOTICE OF SUCH
FINAL DETERMINATION, PROVIDED, HOWEVER, THAT ANY SUCH PROCEEDING SHALL
NOT BE INSTITUTED UNLESS THE AMOUNT OF ANY ASSESSMENT SOUGHT TO BE
REVIEWED, WITH SUCH INTEREST AND PENALTIES THEREON AS MAY BE PROVIDED
FOR BY LOCAL LAW, SHALL FIRST BE DEPOSITED AND AN UNDERTAKING FILED, IN
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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
ASSESSMENT CONFIRMED, THE PETITIONER WILL PAY ALL COSTS AND CHARGES
WHICH MAY ACCRUE IN THE PROSECUTION OF SUCH PROCEEDING.
(B) EXCEPT IN THE CASE OF A WILFULLY FALSE AND FRAUDULENT RETURN WITH
INTENT TO EVADE THE ASSESSMENT, NO ADDITIONAL LEVY SHALL BE MADE WITH
RESPECT TO THE ASSESSMENT IMPOSED UNDER THIS SECTION, AFTER THE EXPIRA-
TION OF MORE THAN THREE YEARS FROM THE DATE OF THE FILING OF A RETURN,
PROVIDED, HOWEVER, THAT WHERE NO RETURN HAS BEEN FILED AS PROVIDED BY
LOCAL LAW, THE ASSESSMENT MAY BE LEVIED AT ANY TIME.
7. THE PROCEEDS SHALL BE DISTRIBUTED TO THE CITY BOARD OF EDUCATION IN
ACCORDANCE WITH THE PROVISIONS OF THIS SUBDIVISION. THE BOARD SHALL
UTILIZE SUCH PROCEEDS FOR THE IMPLEMENTATION AND MAINTENANCE OF EXTRA-
CURRICULAR ATHLETICS AND THEIR SUPPORTING ENTITIES, INCLUDING, BUT NOT
LIMITED TO, ATHLETIC TEAMS, SPORTING GOODS EQUIPMENT, UNIFORMS FOR TEAM
SPORTS, TRANSPORTATION TO OUTSIDE FACILITIES OR GAMES, EXPENSES AND FEES
FOR INTERSCHOOL AND INTRAMURAL SPORTS COMPETITIONS, NEGOTIATED RENTAL
FEES FOR NON-SCHOOL ATHLETIC FACILITIES USED BY PUBLIC HIGH SCHOOLS,
ATHLETIC TRAINING EQUIPMENT, CHEERLEADERS, AND MARCHING BANDS, IN ALL
PUBLIC HIGH SCHOOLS LOCATED WITHIN THE CITY.
8. THIS SECTION IS ENACTED TO CARRY OUT THE PURPOSE OF PROVIDING AN
ASSESSMENT ON ADMISSION TICKETS FOR PROFESSIONAL SPORTING EVENTS HELD
WITHIN A CITY WITH A POPULATION OF ONE MILLION OR MORE, THE PROCEEDS OF
SAID ASSESSMENT WHICH ARE TO BE USED AND APPLIED EXCLUSIVELY FOR THE
PURPOSE OF FUNDING EXTRACURRICULAR ACTIVITIES IN CITY PUBLIC SCHOOLS.
ALL INCREASES FROM THE PROCEEDS OF THE ASSESSMENT SHALL BE DEDICATED AS
INCREASES IN THE FUNDS AVAILABLE FOR THE PURPOSES OF THIS SECTION.
9. THE BOARD OF EDUCATION OF ANY CITY COVERED BY THIS SECTION SHALL
MAKE A REPORT TO THE GOVERNOR, MAJORITY LEADER OF THE SENATE AND SPEAKER
OF THE ASSEMBLY DETAILING THE USE OF THE FUNDS OBTAINED AS A RESULT OF
SAID ASSESSMENT. SAID REPORT SHALL BE MADE ON OR BEFORE THE FIRST OF
MARCH OF EACH YEAR.
S 2. This act shall take effect on the thirtieth day after it shall
have become a law.