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Int 1372-2019

Exemption from the commercial rent tax.

IntroductionFiledCommittee on Financeintroduced 2019-01-24

Filed — closed without being enacted.

Official record · Legistar

Agenda: 2019-01-24Passed: 2021-12-31

Summary

Currently, billboards and advertising signs are considered taxable premises for purposes of the commercial rent tax and the rent paid to advertise on those spaces is subject to the tax. This bill would exempt the rents for premises within the Theater Subdistrict solely used for the purpose of advertisement.

Committee on FinanceExecutive Budget review and Budget modification, Banking Commission, Comptroller's Office, Department of Finance, Independent Budget Office, Office of Administrative Tax Appeal, and fiscal policy and revenue from any source.

How it compares

44% of similar bills passed

22 passed · 28 died

This bill: 1071 days in committee

Similar bills: median 538 days · 42 days when passed

Sponsors (5)

Lifecycle

IntroducedIntroduced by Council
2019-01-24 · City Council
ActionReferred to Comm by Council
2019-01-24 · City Council
ClosedFiled (End of Session)
2021-12-31 · City Council

Heard at (1)

City Council · 2019-01-24 · 1:30 PM · Council Chambers - City Hall

Attachments (5)

Full text
Be it enacted by the Council as follows: Section 1. Subdivision a of section 11-704 of the administrative code of the city of New York, as amended by chapter 2 of the laws of 2005, is amended to add a new paragraph 7 to read as follows: 7. Any tenant who uses the premises solely for advertising when such premises are located in the "Theater Subdistrict," as defined by section 81-71 of the zoning resolution of the city of New York. � 2. This local law takes effect on June 1, 2019. NAB/RKC LS #7313 12/14/18 11:00am 1 2