Senate Bill S5959

                                 BILL NUMBER:  S5959

 TITLE OF BILL :  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

 DESCRIPTION :

This bill extends until December 31, 2019 Nassau County's authority to
impose: (i) a hotel and motel tax; (ii) a surcharge on tickets to
places of entertainment in the County; (iii) a charge for searching
and copying police accident reports and photographs; and (iv) charges
for services rendered by the Nassau County Traffic and Parking
Violations Agency.

 SUMMARY OF PROVISIONS :

Section 1 of the bill amends Subdivision 7 of Section 1202-q of the
tax law, to extend until December 31, 2019 the authority for Nassau
County to impose a hotel and motel tax.

Section 2 of the bill amends Section 6 of Chapter 179 of the Laws of
2000, to extend until December 31, 2019: (i) Tax Law § I 202(d),
              

authorizing Nassau County to impose an "entertainment surcharge" on
tickets to places of entertainment in the County; (ii) Public Officers
Law § 66-a(3), authorizing Nassau County to impose a $10 fee for
searching for and copying police accident reports; and (iii) General
Municipal Law § 99-1(2), authorizing Nassau County to receive service
charges for services of the Nassau County Traffic and Parking
Violations Agency.

Effective Date. The bill would become effective immediately.

 REASONS FOR SUPPORT :

Nassau County's authority to impose a hotel and motel tax, an
entertainment surcharge, a police accident report search fee, and
service charges for services rendered by the Nassau County Traffic and
Parking Violations Agency all expire on December 31, 2015. While
Nassau County has made major progress in managing its finances in
recent years, it continues to face financial challenges. The County is
continuing to address its financial difficulties on many fronts:
cost-cutting, stream- lining government agencies, restructuring debt,
and other measures of fiscal discipline. At this point, however, loss
of monies flowing from the currently authorized level of hotel and
motel taxes and the other aforementioned charges would have severe
consequences for the County's financial status. By extending the
authorization until December 31, 2019, this bill would assure that the
County will be able to count on the same level of taxation in its
attempts to regain financial health while continuing to supply
acceptable levels of services to its citizens.

 FISCAL IMPLICATIONS :

None to the State; the hotel and motel tax and other surcharges
authorized by this legislation generates nearly four million dollars
annually in essential revenue for the County. This revenue promotes
travel and tourism that benefits the County.