The New York State Senate

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6444
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              April 20, 2023
                                ___________
 
 Introduced  by  Sen.  THOMAS -- 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 extending the  authority  of
   the county of Nassau to impose hotel and motel taxes in Nassau county;
   to amend chapter 179 of the laws of 2000 amending the tax law relating
   to  hotel  and motel taxes in Nassau county and a surcharge on tickets
   to places of entertainment in such county, in  relation  to  extending
   certain  provisions  thereof;  and to amend the tax law in relation to
   extending the authority of the county of Nassau to  impose  additional
   sales  and  compensating use taxes, and in relation to extending local
   government assistance programs in Nassau county
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Subdivision 7 of section 1202-q of the tax law, as amended
 by section 1 of item A of subpart D of part XXX of  chapter  58  of  the
 laws of 2020, is amended to read as follows:
   (7)  Such  local  law  shall  provide for the imposition of a hotel or
 motel tax for a period to expire on December thirty-first, two  thousand
 [twenty-three] TWENTY-FIVE.
   §  2.  Section  6 of chapter 179 of the laws of 2000, amending the tax
 law, relating to hotel and motel taxes in Nassau county and a  surcharge
 on  tickets  to  places  of  entertainment in such county, as amended by
 section 2 of item A of subpart D of part XXX of chapter 58 of  the  laws
 of 2020, is amended to read as follows:
   §  6. This act shall take effect immediately, except that section five
 of this act shall take effect on the same date as a chapter of the  laws
 of  2000 amending the public authorities law and the tax law relating to
 creating the Nassau  county  interim  finance  authority  takes  effect;
 provided,  further,  that sections two, three and four of this act shall
 expire and be deemed repealed December 31, [2023] 2025.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10762-01-3

 S. 6444                             2
 
   § 3. Clause 2 of subparagraph (i) of the opening paragraph of  section
 1210  of the tax law, as amended by section 1 of item BB of subpart C of
 part XXX of chapter 58 of the laws  of  2020,  is  amended  to  read  as
 follows:
   (2) the county of Nassau is hereby further authorized and empowered to
 adopt  and  amend  local  laws,  ordinances or resolutions imposing such
 taxes at a rate which is three-quarters percent additional to the  three
 percent  rate authorized above in this paragraph for such county for the
 period beginning January first, nineteen hundred eighty-six  and  ending
 November  thirtieth, two thousand [twenty-three] TWENTY-FIVE, subject to
 the limitation set forth in section twelve hundred sixty-two-e  of  this
 article,  and also at a rate which is one-half percent additional to the
 three percent rate authorized above in this paragraph, and which is also
 additional to the three-quarters percent rate also authorized  above  in
 this  clause  for such county, for the period beginning September first,
 nineteen hundred ninety-one and ending November thirtieth, two  thousand
 [twenty-three] TWENTY-FIVE;
   § 4. Section 1262-e of the tax law, as amended by section 2 of item BB
 of  subpart  C of part XXX of chapter 58 of the laws of 2020, is amended
 to read as follows:
   § 1262-e. Establishment of local  government  assistance  programs  in
 Nassau  county. 1. Towns and cities. Notwithstanding any other provision
 of law to the contrary, for  the  calendar  year  beginning  on  January
 first, nineteen hundred ninety-eight and continuing through the calendar
 year   beginning   on   January   first,   two  thousand  [twenty-three]
 TWENTY-FIVE, the county of Nassau shall  enact  and  establish  a  local
 government assistance program for the towns and cities within such coun-
 ty  to  assist  such  towns  and cities to minimize real property taxes;
 defray the cost and expense of the  treatment,  collection,  management,
 disposal,  and  transportation  of  municipal solid waste, and to comply
 with the provisions of chapter two hundred ninety-nine of  the  laws  of
 nineteen  hundred  eighty-three;  and  defray  the  cost  of maintaining
 conservation and environmental control programs. Such special assistance
 program for the towns and cities within such county and the funding  for
 such  program  shall  equal  one-third  of the revenues received by such
 county from the imposition of the three-quarters percent sales  and  use
 tax  during calendar years two thousand one, two thousand two, two thou-
 sand three, two thousand four, two thousand five, two thousand six,  two
 thousand seven, two thousand eight, two thousand nine, two thousand ten,
 two  thousand  eleven,  two  thousand twelve, two thousand thirteen, two
 thousand fourteen, two thousand fifteen, two thousand sixteen, two thou-
 sand seventeen, two thousand eighteen, two thousand nineteen, two  thou-
 sand twenty, two thousand twenty-one, two thousand twenty-two [and], two
 thousand  twenty-three,  TWO THOUSAND TWENTY-FOUR AND TWO THOUSAND TWEN-
 TY-FIVE additional to the regular three percent rate authorized for such
 county in section twelve hundred ten of this  article.  The  monies  for
 such special local assistance shall be paid and distributed to the towns
 and  cities  on  a  per capita basis using the population figures in the
 latest decennial federal census. Provided further, that  notwithstanding
 any other law to the contrary, the establishment of such special assist-
 ance  program  shall  preclude  any city or town within such county from
 preempting or claiming under any  other  section  of  this  chapter  the
 revenues  derived  from  the additional tax authorized by section twelve
 hundred ten of this article. Provided further, that  any  such  town  or
 towns  may,  by resolution of the town board, apportion all or a part of
 monies received in such special assistance  program  to  an  improvement
 S. 6444                             3
 
 district  or special district account within such town or towns in order
 to accomplish the purposes of this special assistance program.
   2. Villages. Notwithstanding any other provision of law to the contra-
 ry,  for  the calendar year beginning on January first, nineteen hundred
 ninety-eight and continuing through the calendar year beginning on Janu-
 ary first,  two  thousand  [twenty-three]  TWENTY-FIVE,  the  county  of
 Nassau, by local law, is hereby empowered to enact and establish a local
 government  assistance  program  for  the villages within such county to
 assist such villages to minimize real property taxes;  defray  the  cost
 and  expense  of  the  treatment,  collection, management, disposal, and
 transportation of municipal solid waste; and defray the  cost  of  main-
 taining  conservation and environmental control programs. The funding of
 such local assistance program for the villages within such county may be
 provided by Nassau county during any calendar year in which such village
 local assistance program is in effect and shall not exceed one-sixth  of
 the  revenues received from the imposition of the three-quarters percent
 sales and use tax that are remaining after the  towns  and  cities  have
 received  their funding pursuant to the provisions of subdivision one of
 this section.  The funding for such  village  local  assistance  program
 shall  be  paid  and  distributed  to the villages on a per capita basis
 using the population figures in the  latest  decennial  federal  census.
 Provided  further,  that the establishment of such village local assist-
 ance program shall preclude any village within such county from preempt-
 ing or claiming under any other section of  this  chapter  the  revenues
 derived from the additional tax authorized by section twelve hundred ten
 of this article.
   § 5. This act shall take effect immediately.