|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 16, 2021||referred to investigations and government operations|
senate Bill S2005
Current 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
S2005 (ACTIVE) - Details
S2005 (ACTIVE) - Sponsor Memo
BILL NUMBER: S2005 SPONSOR: JACKSON TITLE OF BILL: An act to amend the tax law, in relation to the imposition of a commer- cial 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 abandoned."
S2005 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2005 2021-2022 Regular Sessions I N S E N A T E January 16, 2021 ___________ Introduced by Sens. JACKSON, SALAZAR -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government 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. LBD00512-01-1
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