Authorizes the cannabis control board to issue a cannabis showcase event permit to certain licensees authorized to conduct retail sales of adult-use cannabis, cannabis products and cannabis merchandise.
Authorizes the county of Albany to levy hotel and motel taxes on short-term rentals; expands the definitions of hotel and motel to include any facility consisting of rentable units that provides lodging on an overnight basis.
Allows real property tax fraud to be prosecuted by expanding tax fraud acts to cover certain acts of fraud under title two of article four of the real property tax law.
Establishes a tax on direct broadcast satellite services and video streaming services; establishes the community media reinvestment fund; imposes an excise tax on direct broadcast satellite services or video streaming services; provides monies from the community media reinvestment fund shall be distributed to the state general fund, municipalities and infrastructure or services overseen by the ConnectALL office or organizations identified by ConnectALL.
Creates a disabled person retrofit tax credit; provides a tax credit that is equal to thirty percent of the cost expenditures, up to $5,000 for making qualified improvements.
Permits on-premises retail licensees to purchase wine and liquor from off-premises retail licensees and off-premises retail licensees to purchase wine and liquor from on-premises retail licensees.