331.2004
RESOLUTION SUPPORTING COLLECTION OF ONE-HUNDRED
PERCENT (100%) SALES TAX ON ADMISSION CHARGE FOR
AMUSEMENT OR THEME PARKS AND URGING GOVERNOR GEORGE
PATAKI TO VETO LEGISLATION IMPOSING SALES TAX ON TWENTY-
FIVE PERCENT (25%) OF ADMISSION CHARGE
RESOLUTION NO.: 331. 2004
INTRODUCED BY: THE ENTIRE TOWN BOARD
WHO MOVED ITS ADOPTION
WHEREAS, in July 2003, the New York State Department of Taxation ruled that amusement
or theme parks are to charge sales tax on the full price of admission, and therefore, The Great Escape
Theme Park in the Town of Queensbury, Warren County, began charging sales tax on the full $33.99
admission price, and
WHEREAS, the New York State Legislature adopted a Bill (Senate Bill S.6074 and Assembly
Bill A.9822) which would instead impose a sales tax charge on only twenty-five percent (25%) of the
admission price to any amusement or theme park located at a permanent location, and
WHEREAS, if Governor George Pataki endorses such bills, the law will result in a reduction
of revenue to Warren County by seventy-five percent (75%), and
WHEREAS, Senator Elizabeth O’C. Little voted against Senate Bill S.6074 and
Assemblywoman Theresa Sayward voted against Assembly Bill A.9822, as they recognized that
passage of such bills into law would result in such loss of revenue for Warren County, and
WHEREAS, the Warren County Board of Supervisors adopted a Resolution, by unanimous
vote, urging Governor Pataki to veto such legislation, and
WHEREAS, the Queensbury Town Board is also against such legislation,
NOW, THEREFORE, BE IT
RESOLVED, that the Queensbury Town Board hereby urges Governor George Pataki to veto
Senate Bill S.6074 and Assembly Bill A.9822 which impose a sales tax charge on twenty-five percent
(25%) of the admission price to any amusement park or theme park situated at a permanent location,
and
BE IT FURTHER,
RESOLVED, that the Town Board further requests that the regulation imposed by the New
York State Department of Transportation levying a tax on the entire charge for pay-one-price tickets
be reinstated in the form approved in July 2003 so as to not reduce the estimated revenues which were
anticipated by Warren County, the Town of Queensbury and its taxpayers, and
BE IT FURTHER,
RESOLVED, that the Town Board further authorizes and directs the Town Supervisor’s
Office to forward certified copies of this Resolution to the New York State Governor’s Office, Senator
Elizabeth O’C. Little, the New York State Senate, Assemblywoman Theresa Sayward and the New
York State Assembly.
st
Duly adopted this 21 day of June, 2004, by the following vote:
AYES : Mr. Brewer, Mr. Stec, Mr. Boor, Mr. Turner, Mr. Strough
NOES : None
ABSENT: None