S T A T E   O F   N E W   Y O R K
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                                   4692
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              March 21, 2019
                                ___________
 
 Introduced by Sen. GOUNARDES -- read twice and ordered printed, and when
   printed to be committed to the Committee on Cities
 
 AN  ACT to amend the administrative code of the city of New York and the
   vehicle and traffic law, in relation to vehicles  in  the  borough  of
   Manhattan

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision (d) of section 11-2051  of  the  administrative
 code  of  the city of New York, as amended by local law number 74 of the
 city of New York for the year 1996, is amended to read as follows:
   (d) The tax imposed by this subchapter shall not apply to any sale  of
 services  to  an  individual resident of the county in which such tax is
 imposed,  EXCEPT  FOR  INDIVIDUAL  RESIDENTS  OF  MANHATTAN,  when  such
 services are rendered on a monthly or longer-term basis at the principal
 location  for  the parking, garaging or storing of a motor vehicle owned
 or leased (but only in the case of a lease for a term  of  one  year  or
 more) by such individual resident. For purposes of this subdivision, the
 term  "individual resident" means a natural person who maintains in such
 county a permanent place of abode which is such person's  primary  resi-
 dence;  the  term  "motor vehicle" means a motor vehicle which is regis-
 tered pursuant to the vehicle and traffic law  at  the  address  of  the
 primary  residence  referred  to in this subdivision, or which is regis-
 tered pursuant to the vehicle and traffic law and leased to an  individ-
 ual resident at the address of the primary residence referred to in this
 subdivision, and which is not used in carrying on any trade, business or
 commercial activity; and the term "lease for a term of one year or more"
 shall  not  include  any  lease the term of which is less than one year,
 irrespective of the fact that the cumulative period for which such lease
 may be in effect is one year or more as the result of the right to exer-
 cise an option to renew or other like provision.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08749-02-9
              

 S. 4692                             2
 
   § 2. Subdivision (b) of section 11-2053 of the administrative code  of
 the city of New York is amended to read as follows:
   (b)  All  payments to the commissioner of finance pursuant to subdivi-
 sion (a) of this section shall be  credited  to  and  deposited  in  the
 general  fund  of  this city EXCEPT A PROPORTION OF SUCH TAXES COLLECTED
 UNDER THIS SUBCHAPTER WHICH WERE ASSESSED  AGAINST  MANHATTAN  RESIDENTS
 WHICH  SHALL  BE  REMITTED  TO THE METROPOLITAN TRANSPORTATION AUTHORITY
 FINANCE FUND ESTABLISHED BY SECTION  TWELVE  HUNDRED  SEVENTY-H  OF  THE
 PUBLIC AUTHORITIES LAW.
   §  3.  Subdivision  6 of section 401 of the vehicle and traffic law is
 amended by adding a new paragraph h to read as follows:
   H. IN ADDITION TO THE OTHER FEES PROVIDED FOR  IN  THIS  SECTION,  THE
 COMMISSIONER  SHALL ALSO COLLECT AN ADDITIONAL REGISTRATION FEE OF FIFTY
 DOLLARS WHEN A VEHICLE IS REGISTERED TO A RESIDENT  OF  THE  BOROUGH  OF
 MANHATTAN  IN THE CITY OF NEW YORK. SUCH ADDITIONAL FEE COLLECTED PURSU-
 ANT TO THIS PARAGRAPH SHALL BE REMITTED TO THE METROPOLITAN  TRANSPORTA-
 TION AUTHORITY FINANCE FUND ESTABLISHED BY SECTION TWELVE HUNDRED SEVEN-
 TY-H OF THE PUBLIC AUTHORITIES LAW ON A QUARTERLY BASIS.
   §  4. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a law.