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

                                  2306

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            February 17, 2009
                               ___________

Introduced  by  Sen. PADAVAN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Cities

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.
  (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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06034-01-9

              

S. 2306                             2

  (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
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.

S. 2306                             3

  (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.