S T A T E   O F   N E W   Y O R K
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                                  2721

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            January 20, 2011
                               ___________

Introduced  by  M.  of A. CLARK, FARRELL, AUBRY, BRENNAN, LENTOL, TITUS,
  COOK, ROBINSON, BENEDETTO -- Multi-Sponsored by -- M.  of  A.  ARROYO,
  BOYLAND,  DINOWITZ,  GOTTFRIED,  HEVESI,  V. LOPEZ,  MAGEE, MAYERSOHN,
  PHEFFER, PRETLOW, N. RIVERA,  P. RIVERA,  SCARBOROUGH,  WEISENBERG  --
  read  once  and  referred to the Committee on Tourism, Parks, Arts and
  Sports Development

AN ACT to amend the general municipal law, in relation to providing  for
  an  assessment  on  admission tickets for professional sporting events
  held within a city with a population of one million or  more  for  the
  purpose of funding extracurricular activities in city public schools

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The general municipal  law  is  amended  by  adding  a  new
section 6-t to read as follows:
  S  6-T.  TICKET ASSESSMENT FOR PROFESSIONAL SPORTING EVENTS FOR USE BY
CITY SCHOOL DISTRICT.  1. A CITY WITH A POPULATION  OF  ONE  MILLION  OR
MORE  ACTING THROUGH ITS LOCAL LEGISLATIVE BODY IS HEREBY AUTHORIZED AND
EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING, IN ACCORDANCE WITH THE
PROVISIONS OF THIS SECTION,  AN  ASSESSMENT  ON  ADMISSION  TICKETS  FOR
PROFESSIONAL SPORTING EVENTS HELD AT ALL LOCATIONS WITHIN SAID CITY.
  2. FOR THE PURPOSES OF THIS SECTION, THE FOLLOWING TERMS SHALL MEAN OR
INCLUDE:
  (A)  "ADMISSION  TICKET."  THE  TERM "ADMISSION TICKET" SHALL MEAN ANY
CHARGE FOR THE RIGHT OR PRIVILEGE TO ENTER AND OCCUPY A  SEAT  OR  SPACE
INCLUDING  BUT  NOT LIMITED TO A BOX SEAT OR SUITE WHETHER THE ADMISSION
TICKET IS SOLD FOR AN INDIVIDUAL EVENT, AS A SEASON TICKET OR AS PART OF
A SPECIAL ADMISSION TICKET PACKAGE AT A LOCATION FOR A  SPORTING  EVENT,
OR A SERIES OF SPORTING EVENTS.
  (B)  "LOCATION."  A PREDETERMINED OR SCHEDULED AREA WHERE PROFESSIONAL
SPORTING EVENTS OCCUR FOR WHICH ANY ADMISSION CHARGE IS LEVIED.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06567-01-1

              

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  (C) "VENDOR." ANY PERSON, FIRM, CORPORATION, ASSOCIATION  OR  PARTNER-
SHIP,  PROMOTER  OR SPONSOR WHICH HOLDS PROFESSIONAL SPORTING EVENTS FOR
WHICH ANY ADMISSION CHARGE IS LEVIED.
  (D) "CITY." A CITY WITH A POPULATION OF ONE MILLION OR MORE.
  (E)  "SPORTING  EVENT."  ANY  EVENT  INVOLVING  PROFESSIONAL ATHLETES,
INCLUDING BUT NOT LIMITED TO, PROFESSIONAL TENNIS, BOXING AND  WRESTLING
MATCHES,  BASEBALL,  BASKETBALL,  FOOTBALL,  HOCKEY, SOCCER, VOLLEYBALL,
RODEO, MOTOCROSS OR MOTOR VEHICLE OR TRUCK SHOWS OR RACES.
  (F) "COMMISSIONER." THE COMMISSIONER OF FINANCE OF SAID CITY.
  3.  ANY LOCAL LAW ADOPTED PURSUANT TO SUBDIVISION ONE OF THIS  SECTION
SHALL REQUIRE EVERY VENDOR HOLDING A SPORTING EVENT TO WHICH SUCH LAW IS
APPLICABLE,  TO  REMIT  AN  ASSESSMENT  OF THREE PERCENT OF THE PURCHASE
PRICE OF EACH ADMISSION TICKET FOR EACH SUCH SPORTING EVENT. IN CASE  OF
FAILURE  TO  COLLECT  SUCH  ASSESSMENT  ON SUCH TICKET PURCHASE THE SAME
SHALL BE IMPOSED UPON THE  VENDOR  HOLDING  SUCH  SPORTING  EVENT.  SUCH
ASSESSMENT  SHALL  BE  PAID TO THE CITY EVERY MONTH. SUCH FUNDS SHALL BE
REMITTED NO LATER THAN THIRTY DAYS AFTER THE LAST BUSINESS  DAY  OF  THE
MONTH. THE AMOUNT SO COLLECTED SHALL BE DEPOSITED IN THE GENERAL FUND OF
THE  CITY, AND SHALL BE DISTRIBUTED IN ACCORDANCE WITH THE PROVISIONS OF
SUBDIVISION SEVEN OF THIS SECTION.
  4. EACH VENDOR REQUIRED TO PAY A SURCHARGE PURSUANT  TO  THIS  SECTION
SHALL  BE  ENTITLED TO RETAIN, AS AN ADMINISTRATIVE FEE, AN AMOUNT EQUAL
TO TWO PERCENT OF ANY SUCH SURCHARGE CHARGED AGAINST AND  ACTUALLY  PAID
BY  SUCH  VENDOR, PROVIDED THAT SUCH VENDOR FILES ANY REQUIRED RETURN OR
REPORT AND PAYS SUCH SURCHARGE TO THE CHIEF FISCAL OFFICER OF SUCH  CITY
ON OR BEFORE ITS DUE DATE.
  5.  ANY LOCAL LAW ADOPTED PURSUANT TO THE AUTHORITY OF SUBDIVISION ONE
OF THIS SECTION, TO THE EXTENT CONSISTENT WITH THIS SECTION, SHALL  MAKE
PROVISIONS   NECESSARY   AND  APPROPRIATE  FOR  THE  PROPER  IMPOSITION,
COLLECTION AND  ADMINISTRATION  OF  THE  ASSESSMENT  HEREIN  AUTHORIZED,
INCLUDING, BUT NOT LIMITED TO, PROVISIONS:
  (A) FOR THE FILING OF RETURNS;
  (B) FOR THE MAKING OF REFUNDS;
  (C) FOR THE MAINTENANCE, RETENTION AND INSPECTION OF RECORDS;
  (D)  FOR THE SUBPOENA OF PERSONS AND RECORDS AND THE ADMINISTRATION OF
OATHS;
  (E) FOR THE ENFORCEMENT OF COLLECTION BY ANY MEANS  PROVIDED  BY  LAW,
INCLUDING EXECUTION AND SALE BY THE SHERIFF OR OTHERWISE;
  (F)  FOR THE PROMULGATION BY THE CITY FOR THE EFFECTIVE ADMINISTRATION
AND ENFORCEMENT OF THE SURCHARGE;
  (G) FOR THE PAYMENT OF INTEREST AND PENALTIES IN THE  CASE  OF  DELIN-
QUENCY;
  (H)  FOR THE ENFORCEMENT OF SUCH LOCAL LAW BY APPROPRIATE PROCEEDINGS;
AND
  (I) FOR MAKING VIOLATIONS THEREOF  MISDEMEANORS  AND  PRESCRIBING  THE
PUNISHMENT  FOR  SUCH  VIOLATIONS BY CIVIL PENALTY, FINE, FORFEITURE, OR
IMPRISONMENT, OR BY TWO OR MORE OF SUCH PUNISHMENTS.
  6. (A) ANY FINAL DETERMINATION OF THE AMOUNT OF ANY ASSESSMENT PAYABLE
HEREUNDER SHALL BE REVIEWABLE FOR ERROR, ILLEGALITY OR UNCONSTITUTIONAL-
ITY OR ANY OTHER REASON WHATSOEVER BY A PROCEEDING UNDER ARTICLE  SEVEN-
TY-EIGHT  OF  THE  CIVIL  PRACTICE  LAW  AND  RULES IF THE PROCEEDING IS
COMMENCED WITHIN NINETY DAYS AFTER THE GIVING  OF  THE  NOTICE  OF  SUCH
FINAL  DETERMINATION,  PROVIDED, HOWEVER, THAT ANY SUCH PROCEEDING SHALL
NOT BE INSTITUTED UNLESS THE AMOUNT  OF  ANY  ASSESSMENT  SOUGHT  TO  BE
REVIEWED,  WITH  SUCH  INTEREST AND PENALTIES THEREON AS MAY BE PROVIDED
FOR BY LOCAL LAW, SHALL FIRST BE DEPOSITED AND AN UNDERTAKING FILED,  IN

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SUCH  AMOUNT  AND  WITH  SUCH SURETIES AS A JUSTICE OF THE SUPREME COURT
SHALL APPROVE TO THE EFFECT THAT IF SUCH PROCEEDING BE DISMISSED OR  THE
ASSESSMENT  CONFIRMED,  THE  PETITIONER  WILL  PAY ALL COSTS AND CHARGES
WHICH MAY ACCRUE IN THE PROSECUTION OF SUCH PROCEEDING.
  (B)  EXCEPT IN THE CASE OF A WILFULLY FALSE AND FRAUDULENT RETURN WITH
INTENT TO EVADE THE ASSESSMENT, NO ADDITIONAL LEVY SHALL  BE  MADE  WITH
RESPECT  TO THE ASSESSMENT IMPOSED UNDER THIS SECTION, AFTER THE EXPIRA-
TION OF MORE THAN THREE YEARS FROM THE DATE OF THE FILING OF  A  RETURN,
PROVIDED,  HOWEVER,  THAT  WHERE NO RETURN HAS BEEN FILED AS PROVIDED BY
LOCAL LAW, THE ASSESSMENT MAY BE LEVIED AT ANY TIME.
  7. THE PROCEEDS SHALL BE DISTRIBUTED TO THE CITY BOARD OF EDUCATION IN
ACCORDANCE WITH THE PROVISIONS OF  THIS  SUBDIVISION.  THE  BOARD  SHALL
UTILIZE  SUCH  PROCEEDS FOR THE IMPLEMENTATION AND MAINTENANCE OF EXTRA-
CURRICULAR ATHLETICS AND THEIR SUPPORTING ENTITIES, INCLUDING,  BUT  NOT
LIMITED  TO, ATHLETIC TEAMS, SPORTING GOODS EQUIPMENT, UNIFORMS FOR TEAM
SPORTS, TRANSPORTATION TO OUTSIDE FACILITIES OR GAMES, EXPENSES AND FEES
FOR INTERSCHOOL AND INTRAMURAL SPORTS  COMPETITIONS,  NEGOTIATED  RENTAL
FEES  FOR  NON-SCHOOL  ATHLETIC  FACILITIES USED BY PUBLIC HIGH SCHOOLS,
ATHLETIC TRAINING EQUIPMENT, CHEERLEADERS, AND MARCHING  BANDS,  IN  ALL
PUBLIC HIGH SCHOOLS LOCATED WITHIN THE CITY.
  8.  THIS  SECTION  IS ENACTED TO CARRY OUT THE PURPOSE OF PROVIDING AN
ASSESSMENT ON ADMISSION TICKETS FOR PROFESSIONAL  SPORTING  EVENTS  HELD
WITHIN  A CITY WITH A POPULATION OF ONE MILLION OR MORE, THE PROCEEDS OF
SAID ASSESSMENT WHICH ARE TO BE USED AND  APPLIED  EXCLUSIVELY  FOR  THE
PURPOSE  OF  FUNDING  EXTRACURRICULAR ACTIVITIES IN CITY PUBLIC SCHOOLS.
ALL INCREASES FROM THE PROCEEDS OF THE ASSESSMENT SHALL BE DEDICATED  AS
INCREASES IN THE FUNDS AVAILABLE FOR THE PURPOSES OF THIS SECTION.
  9.  THE  BOARD  OF EDUCATION OF ANY CITY COVERED BY THIS SECTION SHALL
MAKE A REPORT TO THE GOVERNOR, MAJORITY LEADER OF THE SENATE AND SPEAKER
OF THE ASSEMBLY DETAILING THE USE OF THE FUNDS OBTAINED AS A  RESULT  OF
SAID  ASSESSMENT.  SAID  REPORT  SHALL BE MADE ON OR BEFORE THE FIRST OF
MARCH OF EACH YEAR.
  S 2. This act shall take effect on the thirtieth day  after  it  shall
have become a law.