Senate Bill S2822

2019-2020 Legislative Session

Increases the threshold for dues paid to any social or athletic club

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2019-S2822 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: S6525
2021-2022: S2086

2019-S2822 (ACTIVE) - Summary

Increases the threshold for dues paid to any social or athletic club.

2019-S2822 (ACTIVE) - Sponsor Memo

2019-S2822 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2822
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 29, 2019
                                ___________
 
 Introduced  by  Sen.  JORDAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to increasing the threshold for
   dues paid to any social or athletic club
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subparagraph  (i)  of  paragraph  2 of subdivision (f) of
 section 1105 of the tax law, as amended by chapter 673 of  the  laws  of
 1995, is amended to read as follows:
   (i)  The dues paid to any social or athletic club in this state if the
 dues of an active annual member, exclusive of the initiation fee, are in
 excess of [ten] FIFTY dollars per year, and on the initiation fee alone,
 regardless of the amount of dues, if such initiation fee is in excess of
 [ten] FIFTY dollars. Where the tax on dues applies to any such social or
 athletic club, the tax shall be paid by all members, other than honorary
 members, thereof regardless of the amount of their dues,  and  shall  be
 paid  on all dues or initiation fees for a period commencing on or after
 August first, nineteen hundred sixty-five. In the case of a life member-
 ship, the tax shall be upon the amount paid  as  life  membership  dues,
 however,  a life member, other than an honorary member, paying an annual
 sales tax, based on the dues of an active annual member, shall  continue
 such  payments  until  the total amount of such tax paid is equal to the
 amount of tax that would have  otherwise  been  due  had  the  tax  been
 imposed  at the time such paid life membership has been purchased and at
 the then applicable rate.
   § 2. This act shall take effect on the first of January next  succeed-
 ing the date upon which it shall have become a law.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08983-01-9

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