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expire and be deemed repealed December 31, [2023] 2025.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.
