S T A T E O F N E W Y O R K
________________________________________________________________________
1900
2013-2014 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 9, 2013
___________
Introduced by M. of A. HOOPER -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to extending the authority of
the county of Nassau to impose hotel and motel taxes in Nassau county;
and to amend chapter 179 of the laws of 2000, amending the tax law
relating to hotel and motel taxes in Nassau county and a surcharge on
tickets to places of entertainment in such county in relation to
extending certain provisions thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 7 of section 1202-q of the tax law, as amended
by chapter 382 of the laws of 2011, is amended and a new subdivision 13
is added to read as follows:
(7) Such local law shall provide for the imposition of a hotel or
motel tax for a period to expire on December thirty-first, two thousand
[thirteen] FIFTEEN.
(13) ALL HOTEL AND MOTEL TAXES AND SURCHARGES ON TICKETS TO PLACES OF
ENTERTAINMENT COLLECTED IN INCORPORATED VILLAGES LOCATED IN SAID COUNTY
WITH A POPULATION IN EXCESS OF FORTY-TWO THOUSAND NINE HUNDRED
NINETY-NINE RESIDENTS, USING THE POPULATION FIGURES IN THE LATEST DECEN-
NIAL FEDERAL CENSUS, DERIVED FROM ALL SUCH SOURCES WITHIN THE GEOGRAPH-
ICAL AREA OR ZIP CODE COVERED BY ANY SUCH VILLAGE, WHICHEVER IS LARGER,
SHALL BE PAID OVER TO THE TREASURER OF SUCH VILLAGE FOR DEPOSIT TO ITS
GENERAL FUND FOR TAXPAYER RELIEF. PROVIDED FURTHER, THAT ANY SUCH
VILLAGE SHALL APPORTION AT LEAST TWO-THIRDS OF ALL SUCH REVENUES
RECEIVED TO A SPECIAL TAXPAYER RELIEF FUND TO ASSIST SUCH VILLAGES TO
REDUCE AND/OR MINIMIZE REAL PROPERTY TAXES; DEFRAY THE COST AND EXPENSE
OF THE TREATMENT, MANAGEMENT, DISPOSAL AND TRANSPORTATION OF MUNICIPAL
WASTE AND SOLID WASTE, AND TO DEFRAY THE COST OF MAINTAINING MANDATED
CONSERVATION AND ENVIRONMENTAL CONTROL PROGRAMS.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05694-01-3
A. 1900 2
S 2. Section 6 of chapter 179 of the laws of 2000, amending the tax
law relating to hotel and motel taxes in Nassau county and a surcharge
on tickets to places of entertainment in such county, as amended by
chapter 382 of the laws of 2011, is amended to read as follows:
S 6. This act shall take effect immediately, except that section five
of this act shall take effect on the same date as a chapter of the laws
of 2000 amending the public authorities law and the tax law relating to
creating the Nassau county interim finance authority takes effect;
provided, further, that sections two, three and four of this act shall
expire and be deemed repealed December 31, [2013] 2015.
S 3. This act shall take effect immediately.