Bill > A09247

This bill exempts athletic club membership dues from sales tax where the club is located on municipal parkland and the membership dues are spent on the improvement, maintenance, or operation of the athletic activities occurring solely on the premises of the municipal parkland. Specifically, the bill adds a new clause to the tax law stating that this exemption applies if greater than 95% of the membership dues received in any one year are spent on such improvement, maintenance, and operation.