|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 08, 2014||referred to investigations and government operations|
|Feb 21, 2013||referred to investigations and government operations|
senate Bill S3827
Archive: Last Bill Status - In Senate Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S3827 - Details
- See Assembly Version of this Bill:
- Law Section:
- Tax Law
- Laws Affected:
- Add §186-g, Tax L
S3827 - Sponsor Memo
BILL NUMBER:S3827 TITLE OF BILL: An act to amend the tax law, in relation to enacting the multichannel video programming distributor competition act PURPOSE: This bill promotes competition in the multichannel video programming distributor (MVPD) industry and levels the video playing field through parity. SUMMARY OF PROVISIONS: Section one of the bill creates a new section 186-G of the tax law, entitled excise tax on direct broadcast satellite (DBS) services. § 1. subdivision 1 defines terms, including the commissioner of taxation and finance, direct broadcast satellite service and provider, and revenues included in gross receipts. "Person", "subscriber or customer", and "video programming" are also defined. Subsection 2 imposes a 5% excise on the gross receipts defined in § 1, subdivision 1. Subsection 3 allows DBS providers to recover the 5% excise on gross receipts. Subsection 4 requires DBS providers subject to the excise, to register with the Commissioner.
S3827 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 3827 2013-2014 Regular Sessions I N S E N A T E February 21, 2013 ___________ Introduced by Sen. PARKER -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, in relation to enacting the multichannel video programming distributor competition act THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. The tax law is amended by adding a new section 186-g to read as follows: S 186-G. EXCISE TAX ON DIRECT BROADCAST SATELLITE SERVICES. 1. DEFI- NITIONS. AS USED IN THIS SECTION, WHERE NOT OTHERWISE SPECIFICALLY DEFINED AND UNLESS A DIFFERENT MEANING IS CLEARLY REQUIRED: (A) "COMMISSIONER", MEANS THE COMMISSIONER OF TAXATION AND FINANCE. (B) "DIRECT BROADCAST SATELLITE SERVICE", MEANS THE DISTRIBUTION OR BROADCASTING BY SATELLITE OF VIDEO PROGRAMMING OR SERVICES DIRECTLY TO RECEIVING EQUIPMENT LOCATED AT AN END USER SUBSCRIBER'S OR AN END USER CUSTOMER'S PREMISES, INCLUDING, BUT NOT LIMITED TO, THE PROVISION OF PREMIUM CHANNELS, THE PROVISION OF MUSIC OR OTHER AUDIO SERVICES OR CHANNELS, AND ANY OTHER SERVICE RECEIVED IN CONNECTION WITH THE PROVISION OF DIRECT BROADCAST SATELLITE SERVICE. (C) "DIRECT BROADCAST SATELLITE SERVICE PROVIDER", MEANS A PERSON WHO TRANSMITS, BROADCASTS OR OTHERWISE PROVIDES DIRECT BROADCAST SATELLITE SERVICE TO SUBSCRIBERS OR CUSTOMERS IN THE STATE. (D) "GROSS RECEIPTS", MEANS ALL CONSIDERATION OF ANY KIND OR NATURE RECEIVED BY A DIRECT BROADCAST SATELLITE SERVICE PROVIDER, OR AN AFFIL- IATE OF SUCH PERSON, IN CONNECTION WITH THE PROVISION OF DIRECT BROAD- CAST SATELLITE SERVICE TO SUBSCRIBERS OR CUSTOMERS, INCLUDING RECURRING MONTHLY CHARGES FOR DIRECT BROADCAST SATELLITE SERVICE AND PAY-PER-VIEW, VIDEO-ON-DEMAND AND OTHER EVENT-BASED CHARGES FOR DIRECT BROADCAST SATELLITE SERVICE; PROVIDED, HOWEVER, THAT GROSS RECEIPTS SHALL NOT INCLUDE: (1) CHARGES FOR THE RENTAL OF EQUIPMENT RELATED TO THE PROVISION OF DIRECT BROADCAST SATELLITE SERVICE; EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
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