Bill Text: NY S02822 | 2019-2020 | General Assembly | Introduced

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Bill Title: Increases the threshold for dues paid to any social or athletic club.

Spectrum: Slight Partisan Bill (Republican 2-1)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO BUDGET AND REVENUE [S02822 Detail]

Download: New_York-2019-S02822-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          2822
                               2019-2020 Regular Sessions
                    IN SENATE
                                    January 29, 2019
                                       ___________
        Introduced  by  Sen.  JORDAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue
        AN ACT to amend the tax law, in relation to increasing the threshold for
          dues paid to any social or athletic club
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Subparagraph  (i)  of  paragraph  2 of subdivision (f) of
     2  section 1105 of the tax law, as amended by chapter 673 of  the  laws  of
     3  1995, is amended to read as follows:
     4    (i)  The dues paid to any social or athletic club in this state if the
     5  dues of an active annual member, exclusive of the initiation fee, are in
     6  excess of [ten] fifty dollars per year, and on the initiation fee alone,
     7  regardless of the amount of dues, if such initiation fee is in excess of
     8  [ten] fifty dollars. Where the tax on dues applies to any such social or
     9  athletic club, the tax shall be paid by all members, other than honorary
    10  members, thereof regardless of the amount of their dues,  and  shall  be
    11  paid  on all dues or initiation fees for a period commencing on or after
    12  August first, nineteen hundred sixty-five. In the case of a life member-
    13  ship, the tax shall be upon the amount paid  as  life  membership  dues,
    14  however,  a life member, other than an honorary member, paying an annual
    15  sales tax, based on the dues of an active annual member, shall  continue
    16  such  payments  until  the total amount of such tax paid is equal to the
    17  amount of tax that would have  otherwise  been  due  had  the  tax  been
    18  imposed  at the time such paid life membership has been purchased and at
    19  the then applicable rate.
    20    § 2. This act shall take effect on the first of January next  succeed-
    21  ing the date upon which it shall have become a law.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08983-01-9