S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    410
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              January 9, 2023
                                ___________
 
 Introduced  by  M. of A. CARROLL -- Multi-Sponsored by -- M. of A. COOK,
   SIMON -- read once and referred to the Committee on Ways and Means
 
 AN ACT to amend the administrative code of the city of New York and  the
   vehicle  and  traffic  law,  in relation to vehicles in the borough of
   Manhattan

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision  (d) of section 11-2051 of the administrative
 code of the city of New York, as amended by local law number 74  of  the
 city of New York for the year 1996, is amended to read as follows:
   (d)  The tax imposed by this subchapter shall not apply to any sale of
 services to an individual resident of the county in which  such  tax  is
 imposed,  EXCEPT  FOR  INDIVIDUAL  RESIDENTS  OF  MANHATTAN,  when  such
 services are rendered on a monthly or longer-term basis at the principal
 location for the parking, garaging or storing of a motor  vehicle  owned
 or  leased  (but  only  in the case of a lease for a term of one year or
 more) by such individual resident. For purposes of this subdivision, the
 term "individual resident" means a natural person who maintains in  such
 county  a  permanent place of abode which is such person's primary resi-
 dence; the term "motor vehicle" means a motor vehicle  which  is  regis-
 tered  pursuant  to  the  vehicle  and traffic law at the address of the
 primary residence referred to in this subdivision, or  which  is  regis-
 tered  pursuant to the vehicle and traffic law and leased to an individ-
 ual resident at the address of the primary residence referred to in this
 subdivision, and which is not used in carrying on any trade, business or
 commercial activity; and the term "lease for a term of one year or more"
 shall not include any lease the term of which is  less  than  one  year,
 irrespective of the fact that the cumulative period for which such lease
 may be in effect is one year or more as the result of the right to exer-
 cise an option to renew or other like provision.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00213-01-3
 A. 410                              2
              

 
   §  2. Subdivision (b) of section 11-2053 of the administrative code of
 the city of New York is amended to read as follows:
   (b)  All  payments to the commissioner of finance pursuant to subdivi-
 sion (a) of this section shall be  credited  to  and  deposited  in  the
 general  fund  of  this city EXCEPT A PROPORTION OF SUCH TAXES COLLECTED
 UNDER THIS SUBCHAPTER WHICH WERE ASSESSED  AGAINST  MANHATTAN  RESIDENTS
 WHICH  SHALL  BE  REMITTED  TO THE METROPOLITAN TRANSPORTATION AUTHORITY
 FINANCE FUND ESTABLISHED BY SECTION  TWELVE  HUNDRED  SEVENTY-H  OF  THE
 PUBLIC AUTHORITIES LAW.
   §  3.  Subdivision  6 of section 401 of the vehicle and traffic law is
 amended by adding a new paragraph h to read as follows:
   H. IN ADDITION TO THE OTHER FEES PROVIDED FOR  IN  THIS  SECTION,  THE
 COMMISSIONER  SHALL ALSO COLLECT AN ADDITIONAL REGISTRATION FEE OF FIFTY
 DOLLARS WHEN A VEHICLE IS REGISTERED TO A RESIDENT  OF  THE  BOROUGH  OF
 MANHATTAN  IN THE CITY OF NEW YORK. SUCH ADDITIONAL FEE COLLECTED PURSU-
 ANT TO THIS PARAGRAPH SHALL BE REMITTED TO THE METROPOLITAN  TRANSPORTA-
 TION AUTHORITY FINANCE FUND ESTABLISHED BY SECTION TWELVE HUNDRED SEVEN-
 TY-H OF THE PUBLIC AUTHORITIES LAW ON A QUARTERLY BASIS.
   §  4. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a law.