S T A T E O F N E W Y O R K
________________________________________________________________________
410
2023-2024 Regular Sessions
I N A S S E M B L Y
January 9, 2023
___________
Introduced by M. of A. CARROLL -- Multi-Sponsored by -- M. of A. COOK,
SIMON -- read once and referred to the Committee on Ways and Means
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.
LBD00213-01-3
A. 410 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.