Exempts athletic club membership dues from a sales tax where such dues are spent on the improvement, maintenance or operation of the athletic club's activities occurring solely on the premises of a municipal parkland.
Provides that receipts from other services and other business receipts, taxpayers, and combined groups including members, engaged in providing professional employer organization services shall include with such receipts amounts received with respect to wages, benefits, and other employee expenses disbursed to or for the benefit of a client's worksite employees and the related employment taxes if the amounts received are included in the calculation of the business income base or the combined business income base, respectively.
Relates to the taxation of vapor products; provides for the licensing of vapor products distributors; imposes certain tax return filing requirements on vapor products distributors; provides for enforcement powers.
Permits consent for service in the form of magnetic tape or through electronic means for certain collection procedures by the sheriff's office or an officer or employee of the department of taxation and finance.
Establishes the New York state local emergency services account; provides reimbursement for expenses incurred related to procurement of any equipment including radio and communication items, apparatus, vehicles including snowmobiles, all terrain vehicles, and boats, goods or services related to the renovation of any buildings, and personal protective equipment.
Provides a tax credit for small businesses employing a person previously convicted of a crime; provides a tax credit of one thousand five hundred dollars for each person employed.
Relates to enacting the volunteer emergency services mileage reimbursement tax credit; allows an active volunteer firefighter or a volunteer ambulance worker a credit equal to their reasonable mileage allowance owed for each mile actually and necessarily traveled by the volunteer firefighter or volunteer ambulance worker who utilizes their personal vehicle in the fulfillment of their emergency response duties.
Relates to increasing the tax on alcohol; provides that one hundred percent of the taxes, interest, penalties and fees collected or received by the commissioner shall be allocated to the general fund.
Provides a 50% tax credit for new income tax revenue generated by a new employee; provides credit may be taken up to 10 years; provides that the Department of Economic Development must monitor and certify the additional employment for any business which applies for the credit; provides any company taking the credit must maintain employment in the state for twice the number of years as the term of the tax credit; provides the Department of Economic Development shall annually report to the governor and the Legislature on the number and amounts of credits.