BILL NUMBER: S6843
SPONSOR: MARTINS
 
TITLE OF BILL:
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
 
PURPOSE OR GENERAL IDEA OF BILL:
To extend the authority for Nassau County to impose hotel and motel
taxes.
 
SUMMARY OF PROVISIONS:
Section 1 amends subdivision 7 of section 1202-q of the tax law to
extend until December 31, 2027, the authority for Nassau County to
impose a hotel and motel occupancy tax. Section 2 of the bill amends
Section 6 of Chapter 179 of the Laws of 2000, to extend until December
31, 2027: (i) Tax Law § 1202(d), authorizing Nassau County to impose an
"entertainment surcharge" on tickets to places of entertainment in the
County; (ii) Public Officers Law § 66-a(3), authorizing Nassau County to
impose a $10 fee for searching for and copying police accident reports;
and (iii) General Municipal Law § 99-1(2), authorizing Nassau County to
receive service charges for services of the Nassau County Traffic and
Parking Violations Agency. Section 3 amends Clause 2 of subparagraph (i)
of section 1210 of the tax law to extend until November 30, 2027 the
authorization for Nassau County to impose sales and compensating use
taxes at the current levels.
Section 4 amends section 1262-e of the tax law to extend the authori-
zation for Nassau County to establish local government assistance
programs through 2027.
Section 5 sets forth the effective date.
 
JUSTIFICATION:
This legislation was introduced on behalf of Nassau County. Nassau
County's authority to impose a hotel and motel tax, an entertainment
surcharge, a police accident report search fee, and service charges for
services rendered by the Nassau County Traffic and Parking Violations
Agency all expire on December 31, 2025. The authorization for Nassau
County to impose sales and compensating use taxes at the current levels
presently expires on November 30, 2025.
 
PRIOR LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS:
None to the State.
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S6843: 1202-q tax law, 1202-q(7) tax law, 1210 tax law, 1262-e tax law