S T A T E O F N E W Y O R K
________________________________________________________________________
8710
I N A S S E M B L Y
February 4, 2014
___________
Introduced by M. of A. PAULIN, COLTON, CUSICK, MILLMAN, BROOK-KRASNY,
HENNESSEY, MOSLEY, OTIS, ROSENTHAL, ZEBROWSKI, RA, RAIA, TENNEY --
Multi-Sponsored by -- M. of A. CAMARA, COOK, CORWIN, GUNTHER, HIKIND,
McDONOUGH, RIVERA, ROSA, SCHIMEL, SWEENEY, THIELE, TITONE -- read once
and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to tax on circus admission; and
to amend the state finance law, in relation to the creation of the
animal cruelty compensation fund
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 1 of subdivision (f) of section 1105 of the tax
law, as amended by section 100 of part A of chapter 389 of the laws of
1997, is amended to read as follows:
(1) Any admission charge where such admission charge is in excess of
ten cents to or for the use of any place of amusement in the state,
except charges for admission to race tracks, boxing, sparring or wrestl-
ing matches or exhibitions which charges are taxed under any other law
of this state, or dramatic or musical arts performances, [or live circus
performances,] or motion picture theaters, and except charges to a
patron for admission to, or use of, facilities for sporting activities
in which such patron is to be a participant, such as bowling alleys and
swimming pools. For any person having the permanent use or possession of
a box or seat or a lease or a license, other than a season ticket, for
the use of a box or seat at a place of amusement, the tax shall be upon
the amount for which a similar box or seat is sold for each performance
or exhibition at which the box or seat is used or reserved by the hold-
er, licensee or lessee, and shall be paid by the holder, licensee or
lessee.
S 2. Subparagraph (B) of paragraph 2 of subdivision (d) of section
1116 of the tax law, as amended by section 101 of part A of chapter 389
of the laws of 1997, is amended to read as follows:
(B) Carnivals, or rodeos, OR CIRCUSES in which any professional
performer or operator participates for compensation, unless the entire
net profit from such carnival or rodeo shall inure exclusively to the
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13519-02-4
A. 8710 2
benefit of an organization described in paragraph four of subdivision
(a) of this section, and such organization shall have as its charitable
or educational purpose the operation of a school and of such a carnival
or rodeo; or
S 3. The state finance law is amended by adding a new section 97-ff to
read as follows:
S 97-FF. ANIMAL CRUELTY COMPENSATION FUND. 1. THERE IS HEREBY ESTAB-
LISHED IN THE JOINT CUSTODY OF THE STATE COMPTROLLER AND THE COMMISSION-
ER OF TAXATION AND FINANCE A FUND TO BE KNOWN AS THE "ANIMAL CRUELTY
COMPENSATION FUND".
2. SUCH FUND SHALL CONSIST OF ALL MONEYS COLLECTED PURSUANT TO SUBPAR-
AGRAPH (B) OF PARAGRAPH TWO OF SUBDIVISION (D) OF SECTION ELEVEN HUNDRED
SIXTEEN OF THE TAX LAW RELATING TO CIRCUS TICKET RECEIPTS AND ALL OTHER
MONEYS CREDITED OR TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE
PURSUANT TO LAW.
3. MONEYS OF THE FUND SHALL BE EXPENDED FOR THE PURPOSES OF REIMBURS-
ING NOT-FOR-PROFIT ORGANIZATIONS THAT CARE FOR AND/OR SHELTER ANIMALS
THAT ARE HELD AS EVIDENCE IN ANIMAL CRUELTY CASES. MONEYS SHALL BE PAID
OUT OF THE FUND ON THE AUDIT AND WARRANT OF THE STATE COMPTROLLER. ANY
INTEREST RECEIVED BY THE STATE COMPTROLLER ON MONEYS ON DEPOSIT IN THE
ANIMAL CRUELTY COMPENSATION FUND SHALL BE RETAINED IN AND BECOME PART OF
SUCH FUND.
4. THE STATE COMPTROLLER SHALL DISPERSE THE FULL BALANCE OF FUNDS
ACCRUED PURSUANT TO SUBDIVISION TWO OF THIS SECTION TO ENTITIES SELECTED
BY THE DEPARTMENT OF AGRICULTURE AND MARKETS WHICH FURTHER THE PURPOSES
SET OUT IN SUBDIVISION THREE OF THIS SECTION.
S 4. This act shall take effect on the one hundred eightieth day after
it shall have become a law, and shall apply to any admission to a circus
occurring on or after such date. Effective immediately, the addition,
amendment and/or repeal of any rule or regulation necessary for the
implementation of this act on its effective date is authorized to be
made and completed on or before such effective date.