Amends the imposition of sales tax to dramatic or musical arts performances, or live circus performances, or motion picture theaters, where such admission charge is not more than one thousand dollars.
Impact
The introduction of S07878 is expected to have a beneficial impact on the arts and entertainment industry, particularly for smaller venues that host performances where ticket prices are often below the one-thousand-dollar threshold. By exempting these admissions from sales tax, the bill intends to reduce operational costs for these establishments, encouraging local productions and performances. Consequently, this could lead to increased attendance, revenue generation, and community engagement within the arts sector, contributing positively to the local economy.
Summary
Bill S07878, introduced in the New York Senate, aims to amend the state's tax law concerning the imposition of sales tax on admission charges for various forms of amusement, specifically targeting dramatic or musical arts performances, live circus performances, and motion picture theaters. The bill proposes that admission fees not exceeding one thousand dollars would be exempt from the sales tax, which is a significant shift designed to support the arts and entertainment sector. This amendment reflects a broader effort to stimulate local economies and make cultural events more accessible to a wider audience.
Contention
Notable points of contention surrounding S07878 may arise from the implications of tax revenue loss for the state, as exemptions might decrease overall sales tax collections. Critics of the bill may argue that while supporting the arts is desirable, the potential budgetary impacts should be carefully weighed, particularly in light of ongoing needs for funding in public services and infrastructure. Additionally, there may be debates regarding the criteria used to define 'places of amusement' and the extent of the bill's benefits to various stakeholders within the arts community.
Same As
Amends the imposition of sales tax to dramatic or musical arts performances, or live circus performances, or motion picture theaters, where such admission charge is not more than one thousand dollars.
Requires a motion picture theater that offers more than ten motion picture showings per week to provide scheduled showings of motion pictures with open motion picture captioning such that at least one quarter of all showings of a motion picture with four or more showings during a one-week time period shall have open motion picture captioning; provides exceptions and penalties for violations.
Requires a motion picture theater that offers more than ten motion picture showings per week to provide scheduled showings of motion pictures with open motion picture captioning such that at least one quarter of all showings of a motion picture with four or more showings during a one-week time period shall have open motion picture captioning; provides exceptions and penalties for violations.
Prohibits the taking of zoo, petting zoo, carnival or circus animals; provides that violations shall be punishable by a fine of not less than five hundred dollars nor more than two thousand dollars.
Relates to prohibitions on circus performances; prohibits circuses from conducting shows or other performances in the state for two years where a circus has been found to be in violation or in non-compliance with the Animal Welfare Act of 1966.
Increases the monetary penalties for the crimes of aggravated harassment in the first or second degrees or for discrimination; provides that such penalty shall be not less than five hundred dollars nor more than twenty-five hundred dollars for the first violation and not less than twenty-five hundred dollars nor more than twelve thousand five hundred dollars for each subsequent violation.
Establishes a tax credit for individuals who serve or are employed as a direct support professional, or direct care worker, up to five thousand dollars for taxpayers who make less than fifty thousand dollars and phased out for individuals who make over one hundred thousand dollars.
Establishes a tax credit for individuals who serve or are employed as a direct support professional, or direct care worker, up to five thousand dollars for taxpayers who make less than fifty thousand dollars and phased out for individuals who make over one hundred thousand dollars.
Lowers the threshold for eligibility for the appropriation of moneys for the promotion of agriculture and domestic arts from five thousand dollars to two thousand five hundred dollars.
Lowers the threshold for eligibility for the appropriation of moneys for the promotion of agriculture and domestic arts from five thousand dollars to two thousand five hundred dollars.
Provides that where the court finds that the agency had no reasonable basis for denying access, a civil penalty of not more than one thousand five hundred dollars may also be imposed; provides that an agency or public official who does not promptly comply with a court order under this act is subject to a civil penalty of not more than five hundred dollars per day until the public records are provided.