S T A T E O F N E W Y O R K
________________________________________________________________________
S. 6079 A. 8868
S E N A T E - A S S E M B L Y
(PREFILED)
January 4, 2012
___________
IN SENATE -- Introduced by Sens. MARTINS, ZELDIN -- read twice and
ordered printed, and when printed to be committed to the Committee on
Investigations and Government Operations
IN ASSEMBLY -- Introduced by M. of A. ABINANTI -- read once and referred
to the Committee on Ways and Means
AN ACT to amend the tax law and chapter 25 of the laws of 2009, amending
the tax law and the administrative code of the city of New York relat-
ing to the metropolitan commuter transportation mobility tax, in
relation to the imposition of such tax upon and reimbursement thereof
to libraries
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (i) of subdivision (a) of section 23 of part C
of chapter 25 of the laws of 2009, amending the tax law and the adminis-
trative code of the city of New York relating to the metropolitan commu-
ter transportation mobility tax, is amended to read as follows:
(i) imposed on employers, shall apply on and after March 1, 2009,
provided however, that the tax shall apply to public school districts,
AND ALL PUBLIC AND FREE ASSOCIATION LIBRARIES AS SUCH TERMS ARE DEFINED
IN SUBDIVISION 2 OF SECTION 253 OF THE EDUCATION LAW within the metro-
politan commuter transportation district (MCTD) on and after September
1, 2009 and
S 2. Subsection (a) of section 804 of the tax law, as added by section
1 of part C of chapter 25 of the laws of 2009, is amended to read as
follows:
(a) Employers with payroll expense. The tax imposed on the payroll
expense of employers under section eight hundred one of this article for
each calendar quarter must be paid quarterly at the same time as the
statewide wage reporting system report is required under section one
hundred seventy-one-a of this chapter; provided however, that employers
subject to section nine of this chapter other than school districts as
defined in section thirty-six hundred nine-g of the education law AND
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13806-01-1
S. 6079 2 A. 8868
PUBLIC AND FREE ASSOCIATION LIBRARIES AS SUCH TERMS ARE DEFINED IN
SUBDIVISION TWO OF SECTION TWO HUNDRED FIFTY-THREE OF THE EDUCATION LAW
must pay the tax on the payroll expense at the same time as the with-
holding tax remitted under the electronic payment reporting system and
the electronic funds transfer system authorized by section nine of this
chapter.
S 3. This act shall take effect immediately.