|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Oct 14, 2020||referred to rules|
senate Bill S9050
Current Bill Status - In Senate Committee Rules Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S9050 (ACTIVE) - Details
S9050 (ACTIVE) - Sponsor Memo
BILL NUMBER: S9050 SPONSOR: JORDAN TITLE OF BILL: An act to amend the tax law, in relation to enacting the "Save our New York state restaurants Act" and creating a limited sales tax exemption for the sale of food and drink at restaurants and taverns from state sales and compensating use taxes and granting municipalities the option to grant such limited exemption PURPOSE: This bill seeks to encourage New Yorkers to eat out at their favorite restaurant by eliminating the sales tax on their bill for a one week period. A statewide restaurant week will boost sales at our New York restaurants who have had an especially difficult time during the pandem- ic shutdown. Restaurants, which are mostly small businesses, are a part of our neighborhoods and communities and are owned by neighbors and friends.
S9050 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 9050 I N S E N A T E October 14, 2020 ___________ Introduced by Sen. JORDAN -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT to amend the tax law, in relation to enacting the "Save our New York state restaurants Act" and creating a limited sales tax exemption for the sale of food and drink at restaurants and taverns from state sales and compensating use taxes and granting municipalities the option to grant such limited exemption THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. This act shall be known and may be cited as the "Save our New York state restaurants Act". § 2. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 46 to read as follows: (46) FOR THE SEVEN DAY PERIOD BEGINNING ON THE FIRST SUNDAY WHICH OCCURS THIRTY DAYS AFTER THE EFFECTIVE DATE OF THIS PARAGRAPH, THE RECEIPTS FROM EVERY SALE OF FOOD AND DRINK OF ANY NATURE OR OF FOOD ALONE, WHEN SOLD IN OR BY RESTAURANTS, TAVERNS OR OTHER ESTABLISHMENTS IN THIS STATE; PROVIDED HOWEVER THAT SUCH EXEMPTION SHALL NOT INCLUDE FOOD OR DRINKS SOLD BY FAST FOOD CHAINS. FOR THE PURPOSES OF THIS PARA- GRAPH, THE TERM "FAST FOOD CHAINS" REFERS TO LIMITED SERVICE RESTAU- RANTS, WHERE CUSTOMERS ORDER AT THE COUNTER AND PAY IN ADVANCE, WHICH ARE LARGE CHAINS WITH MULTIPLE LOCATIONS NATIONALLY. § 3. Subdivision (b) of section 1107 of the tax law is amended by adding a new clause 12 to read as follows: (12) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION ON SALES OF FOOD AND DRINK DURING THE ONE WEEK PERIOD PROVIDED IN PARAGRAPH FORTY- SIX OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTI- CLE, SHALL BE APPLICABLE PURSUANT TO A LOCAL LAW, ORDINANCE OR RESOL- UTION ADOPTED BY A CITY SUBJECT TO THE PROVISIONS OF THIS SECTION. SUCH CITY IS EMPOWERED TO ADOPT OR REPEAL SUCH A LOCAL LAW, ORDINANCE OR RESOLUTION. SUCH ADOPTION OR REPEAL SHALL ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY SUCH A CITY IMPOSING TAXES PURSUANT TO THE AUTHORITY OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
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