Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 03, 2024 |
referred to investigations and government operations |
Jan 04, 2023 |
referred to investigations and government operations |
Senate Bill S339
2023-2024 Legislative Session
Sponsored By
(D, WF) 31st Senate District
Current Bill Status - In Senate Committee Investigations And Government Operations Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
co-Sponsors
(D, WF) 18th Senate District
2023-S339 (ACTIVE) - Details
2023-S339 (ACTIVE) - Sponsor Memo
BILL NUMBER: S339 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 aban-
2023-S339 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 339 2023-2024 Regular Sessions I N S E N A T E (PREFILED) January 4, 2023 ___________ 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.
Comments
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.