445.2204
RESOLUTION SUPPORTING LEGISLATION PROVIDING FOR REPEAL
OF EXEMPTION FROM TAX ON ADMISSION CHARGES AT
AMUSEMENT OR THEME PARKS AND URGING GOVERNOR GEORGE
PATAKI TO SIGN SUCH LEGISLATION
RESOLUTION NO.: 445, 2004
INTRODUCED BY: ENTIRE TOWN BOARD
WHO MOVED ITS ADOPTION
SECONDED BY: ENTIRE TOWN BOARD
WHEREAS, in accordance with a July 2003 ruling by the New York State Department of
Taxation, amusement or theme parks situated at a permanent location were directed 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, by Resolution No.: 331.2004, the Queensbury Town Board urged Governor
George Pataki to veto legislation which imposed sales tax charges on only twenty-five percent (25%)
rather than one-hundred percent (100%) of the admission price to any such amusement or theme park,
and
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WHEREAS, on July 27, 2004, Governor Pataki signed into law an act to amend the tax law
to provide that sales tax be imposed on only twenty-five percent (25%) of the charge for admission to
an amusement or theme park situated at a permanent location, and
WHEREAS, as a result of the change in this law, Warren County lost seventy-five percent
(75%) of its revenue from this source, and
WHEREAS, new legislation has been introduced and adopted in the New York State
Legislature (Senate Bill S.7697 and Assembly Bill A.11782) which provides for an amendment to the
st
current law, stipulating that the current law shall expire April 1, 2005 so that on such date the
provisions of the act will be deemed repealed and the New York State Department of Taxation and
Finance will have an opportunity to reexamine the taxing structure for amusement businesses, and
WHEREAS, by Resolution No.: 544 of 2004, the Warren County Board of Supervisors, by
unanimous vote, urged Governor Pataki to sign into law Senate Bill S.7697 and Assembly Bill
A.11782, and
WHEREAS, the Queensbury Town Board wishes to support such new legislation,
NOW, THEREFORE, BE IT
RESOLVED, that the Queensbury Town Board hereby urges Governor George Pataki to sign
into law Senate Bill S.7697 and Assembly Bill A.11782, 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 Association of Towns,
Governor George E. Pataki, Senator Elizabeth O’C. Little, the New York State Senate,
Assemblywoman Theresa Sayward and the New York State Assembly, and
BE IT FURTHER,
RESOLVED, that the Queensbury Town Board, on behalf of all Town of Queensbury
residents, hereby expresses its sincere appreciation to Senator Little and Assemblywoman Sayward for
their continuing efforts to address the concerns and support the needs of the Town of Queensbury.
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Duly adopted this 13 day of September, 2004, by the following vote:
AYES : Mr. Stec, Mr. Boor, Mr. Strough, Mr. Brewer
NOES : None
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ABSENT:Mr. Turner
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