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

    S. 6079                                                  A. 8868

                      S E N A T E - A S S E M B L Y

                               (PREFILED)

                             January 4, 2012
                               ___________

IN  SENATE  --  Introduced  by  Sens.  MARTINS, ZELDIN -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations and Government Operations

IN ASSEMBLY -- Introduced by M. of A. ABINANTI -- read once and referred
  to the Committee on Ways and Means

AN ACT to amend the tax law and chapter 25 of the laws of 2009, amending
  the tax law and the administrative code of the city of New York relat-
  ing  to  the  metropolitan  commuter  transportation  mobility tax, in
  relation to the imposition of such tax upon and reimbursement  thereof
  to libraries

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

  Section 1.  Paragraph (i) of subdivision (a) of section 23 of  part  C
of chapter 25 of the laws of 2009, amending the tax law and the adminis-
trative code of the city of New York relating to the metropolitan commu-
ter transportation mobility tax, is amended to read as follows:
  (i)  imposed  on  employers,  shall  apply on and after March 1, 2009,
provided however, that the tax shall apply to public  school  districts,
AND  ALL PUBLIC AND FREE ASSOCIATION LIBRARIES AS SUCH TERMS ARE DEFINED
IN SUBDIVISION 2 OF SECTION 253 OF THE EDUCATION LAW within  the  metro-
politan  commuter  transportation district (MCTD) on and after September
1, 2009 and
  S 2. Subsection (a) of section 804 of the tax law, as added by section
1 of part C of chapter 25 of the laws of 2009, is  amended  to  read  as
follows:
  (a)  Employers  with  payroll  expense. The tax imposed on the payroll
expense of employers under section eight hundred one of this article for
each calendar quarter must be paid quarterly at the  same  time  as  the
statewide  wage  reporting  system  report is required under section one
hundred seventy-one-a of this chapter; provided however, that  employers
subject  to  section nine of this chapter other than school districts as
defined in section thirty-six hundred nine-g of the  education  law  AND

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                      [ ] is old law to be omitted.
                                                           LBD13806-01-1

S. 6079                             2                            A. 8868

PUBLIC  AND  FREE  ASSOCIATION  LIBRARIES  AS  SUCH TERMS ARE DEFINED IN
SUBDIVISION TWO OF SECTION TWO HUNDRED FIFTY-THREE OF THE EDUCATION  LAW
must  pay  the  tax on the payroll expense at the same time as the with-
holding  tax  remitted under the electronic payment reporting system and
the electronic funds transfer system authorized by section nine of  this
chapter.
  S 3. This act shall take effect immediately.