S T A T E O F N E W Y O R K
________________________________________________________________________
9725
I N A S S E M B L Y
April 5, 2016
___________
Introduced by M. of A. RAMOS -- Multi-Sponsored by -- M. of A. ENGLE-
BRIGHT, SOLAGES, THIELE -- read once and referred to the Committee on
Ways and Means
AN ACT to amend the tax law, the state finance law and the public
authorities law, in relation to guaranteed shares of revenue of the
metropolitan commuter transportation mobility tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsections (a) and (b) of section 805 of the tax law, as
added by section 1 of part C of chapter 25 of the laws of 2009, are
amended to read as follows:
(a) The taxes, interest, and penalties imposed by this article and
collected or received by the commissioner shall be deposited daily with
such responsible banks, banking houses or trust companies, as may be
designated by the comptroller, to the credit of the comptroller in trust
for the metropolitan transportation authority AND EACH RESPECTIVE COUN-
TY OF THE DISTRICT AS DEFINED BY SECTION ONE THOUSAND TWO HUNDRED
SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW. An account may be established
in one or more of such depositories. Such deposits will be kept separate
and apart from all other money in the possession of the comptroller. The
comptroller shall require adequate security from all such depositories.
Of the total revenue collected or received under this article, the comp-
troller shall retain such amount as the commissioner may determine to be
necessary for refunds under this article. The commissioner is authorized
and directed to deduct from the amounts it receives under this article,
before deposit into the trust accounts designated by the comptroller, a
reasonable amount necessary to effectuate refunds of appropriations of
the department to reimburse the department for the costs incurred to
administer, collect and distribute the taxes imposed by this article.
(b) On or before the twelfth and twenty-sixth day of each succeeding
month, after reserving such amount for such refunds and deducting such
amounts for such costs, as provided for in subsection (a) of this
section, the commissioner shall certify to the comptroller the amount of
all revenues so received during the prior month as a result of the
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14722-01-6
A. 9725 2
taxes, interest and penalties so imposed. The amount of revenues so
certified shall be paid over by the fifteenth and the final business day
of each succeeding month from such account into the mobility tax trust
account of the metropolitan transportation authority financial assist-
ance fund established pursuant to section ninety-two-ff of the state
finance law, for payment, TO EACH RESPECTIVE COUNTY OF THE DISTRICT AND
AS pursuant to appropriations by the legislature to the metropolitan
transportation authority finance fund established pursuant to section
twelve hundred seventy-h of the public authorities law.
S 2. Paragraph (b) of subdivision five of section 92-ff of the state
finance law, as added by section 1 of part G of chapter 25 of the laws
of 2009, is amended to read as follows:
(b) Moneys in the "mobility tax trust account" shall[,] BE PAID OVER
DIRECTLY TO THE CHIEF FINANCIAL OFFICER OF EACH RESPECTIVE COUNTY OF THE
DISTRICT, IN AN AMOUNT SUFFICIENT TO DEFRAY (I) FIFTY PERCENT OF THE
LOCAL SHARE OF OPERATION AND MAINTENANCE COSTS FOR PUBLIC BUS SERVICE
AND (II) SUBJECT TO THE PROVISIONS OF SECTION ONE THOUSAND TWO HUNDRED
SEVENTY-SEVEN OF THE PUBLIC AUTHORITIES LAW, FIFTY PERCENT OF STATION
OPERATION AND MAINTENANCE COST, AND pursuant to appropriation by the
legislature, be transferred on a monthly basis to the metropolitan
transportation authority finance fund established by section twelve
hundred seventy-h of the public authorities law and utilized in accord-
ance with said section. It is the intent of the legislature to enact two
appropriations from the mobility tax trust account to the metropolitan
transportation authority finance fund established by section twelve
hundred seventy-h of the public authorities law. One such appropriation
shall be equal to the amounts expected to be available for such purpose
pursuant to article twenty-three of the tax law or from any other monies
described in paragraph (a) of this subdivision during the two thousand
nine--two thousand ten fiscal year and shall be effective in that fiscal
year. The other such appropriation shall be equal to the amounts
expected to be available for such purpose pursuant to article twenty-
three of the tax law or from any other monies described in paragraph (a)
of this subdivision during the two thousand ten--two thousand eleven
fiscal year and shall, notwithstanding the provisions of section forty
of this chapter, take effect on the first day of the two thousand ten--
two thousand eleven fiscal year and lapse on the last day of that fiscal
year. It is the intent of the governor to submit and the legislature to
enact for each fiscal year after the two thousand nine--two thousand ten
fiscal year in an annual budget bill: (i) an appropriation for the
amount expected to be available in the mobility tax trust account during
such fiscal year for the metropolitan transportation authority pursuant
to article twenty-three of the tax law or any other monies described in
paragraph (a) of this subdivision; and (ii) an appropriation for the
amount projected by the director of the budget to be deposited in the
mobility tax trust account pursuant to article twenty-three of the tax
law or from any other monies described in paragraph (a) of this subdivi-
sion for the next succeeding fiscal year. Such appropriation for payment
of revenues projected to be deposited in the succeeding fiscal year
shall, notwithstanding the provisions of section forty of this chapter,
take effect on the first day of such succeeding fiscal year and lapse on
the last day of such fiscal year. If for any fiscal year commencing on
or after the first day of April, two thousand ten the governor fails to
submit a budget bill containing the foregoing, or the legislature fails
to enact a bill with such provisions, then the metropolitan transporta-
tion authority shall notify the comptroller, the director of the budget,
A. 9725 3
the chairperson of the senate finance committee and the chairperson of
the assembly ways and means committee of amounts required to be
disbursed from the appropriation made during the preceding fiscal year
for payment in such fiscal year. In no event shall the comptroller make
any payments from such appropriation prior to May first of such fiscal
year, and unless and until the director of the budget, the chairperson
of the senate finance committee and the chairperson of the assembly ways
and means committee have been notified of the required payments and the
timing of such payments to be made from the mobility tax trust account
to the metropolitan transportation authority finance fund established by
section twelve hundred seventy-h of the public authorities law at least
forty-eight hours prior to any such payments. Until such time as
payments pursuant to such appropriation are made in full, revenues in
the mobility tax trust account shall not be paid over to any person
other than the metropolitan transportation authority.
S 3. The closing paragraph of section 1277 of the public authorities
law, as amended by chapter 161 of the laws of 2000, is amended to read
as follows:
In the event that a city or county shall fail to make payment to the
authority for station maintenance as required pursuant to this section,
or any part thereof, the chief executive officer of the authority or
such other person as the chairman shall designate shall certify to the
state comptroller the amount due and owing the authority at the end of
the state fiscal year and the state comptroller shall withhold an equiv-
alent amount from the next succeeding state aid allocated to such county
or city from the motor fuel tax and the motor vehicle registration fee
distributed pursuant to former section one hundred twelve of the highway
law, or amounts distributed pursuant to section ten-c of the highway
law, or per capita local assistance pursuant to section fifty-four of
the state finance law, OR LOCAL ASSISTANCE PURSUANT TO PARAGRAPH (B) OF
SUBDIVISION FIVE OF SECTION NINETY-TWO-FF OF THE STATE FINANCE LAW
subject to the following limitations: prior to withholding amounts due
the authority from such county or city, the comptroller shall pay in
full any amount due the state of New York municipal bond bank agency, on
account of any such county's or city's obligation to such agency; the
city university construction fund pursuant to the provisions of the city
university construction fund act; the New York city housing development
corporation, pursuant to the provisions of the New York city housing
development corporation act (article twelve of the private housing
finance law); and the transit construction fund pursuant to the
provisions of title nine-A of article five of this chapter. The comp-
troller shall give the director of the budget notification of any such
payment. Such amount or amounts so withheld by the comptroller shall be
paid to the authority and the authority shall use such amount for the
repayment of the state advances hereby authorized. When such amount or
amounts are received by the authority, it shall credit such amounts
against any amounts due and owing by the city or county on whose account
such amount was withheld and paid.
S 4. This act shall take effect immediately.