|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 08, 2020||referred to investigations and government operations|
|Apr 12, 2019||referred to investigations and government operations|
senate Bill S5166
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S5166 (ACTIVE) - Details
S5166 (ACTIVE) - Sponsor Memo
BILL NUMBER: S5166 SPONSOR: JACKSON TITLE OF BILL: An act to amend the tax law, in relation to the impo- sition of a commercial vacancy tax PURPOSE: This bill will impose a tax on commercial storefronts that remain vacant for a prolonged period of time. SUMMARY OF PROVISIONS: Section 1 amends the tax law by adding a new Article 30-C that creates a commercial vacancy tax. Section 1350, paragraph 1 provides the definition of "commercial store- front." Section 1350, paragraph 2(a) provides the definition of "vacant or aban- doned."
S5166 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5166 2019-2020 Regular Sessions I N S E N A T E April 12, 2019 ___________ Introduced by Sen. JACKSON -- 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 the imposition of a commer- cial vacancy tax 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 article 30-C to read as follows: ARTICLE 30-C COMMERCIAL VACANCY TAX SECTION 1350. DEFINITIONS. 1351. IMPOSITION OF TAX. 1352. RETURNS AND PAYMENT OF TAX. 1353. DEPOSIT AND DISPOSITION OF REVENUE. 1354. GENERAL POWERS OF THE COMMISSIONER. § 1350. DEFINITIONS. FOR PURPOSES OF THIS ARTICLE THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS: 1. "COMMERCIAL STOREFRONT" MEANS AREA WITHIN A BUILDING THAT MAY BE INDIVIDUALLY LEASED OR RENTED FOR THE PURPOSE OF CARRYING ON OR EXERCIS- ING ANY TRADE, BUSINESS, PROFESSION, VOCATION OR COMMERCIAL ACTIVITY. 2. (A) "VACANT OR ABANDONED" MEANS A COMMERCIAL STOREFRONT WHICH EITHER (I) IS UNOCCUPIED AND UNSECURED; OR (II) IS UNOCCUPIED AND SECURED BY BOARDING OR OTHER SIMILAR MEANS; OR (III) IS UNOCCUPIED AND UNSAFE AS DEFINED IN THE BUILDING CODE OF THE MUNICIPALITY WHERE SUCH COMMERCIAL STOREFRONT IS LOCATED; OR (IV) IS UNOCCUPIED AND HAS MULTIPLE CODE VIOLATIONS OF THE BUILDING CODE OF THE MUNICIPALITY WHERE SUCH COMMERCIAL STOREFRONT IS LOCATED; OR (V) HAS BEEN UNOCCUPIED FOR OVER SIX MONTHS. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11162-02-9
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