Relates to security in a place of entertainment and to the establishment of a matching grant program and tax credit

Title of bill

An act to amend the general business law, in relation to security in a place of entertainment and to the establishment of a matching grant program; and to amend the tax law, in relation to establishing a tax credit for owners and operators of a place of entertainment

Purpose

Requires owners or operators of places of entertainment to install metal detectors or employ at least two security guards to operate metal detecting wands at all entrances and creates a matching grant and/or a tax credit for those

Summary of provisions

Section 1 of this bill amends the general business law by adding a new article 40, "Security in a Place of Entertainment. Section 900, subdivision 1 defines a "place of entertainment" as a privately owned, leased, or operated enclosed shopping mall or other location that has a permanent maximum aggregate seating capacity of five hundred persons, including but not limited to a theater, indoor stadium or arena or other place where motion pictures, performances, concerts, athletic games or contests are held for which an entry fee is charged. Subdivision 2 requires the owner or operator of a place of entertainment to install metal detectors or employ at least two security guards to operate metal detecting wands. Subdivision 3 states that owners or operators may qualify for a matching grant pursuant to section 901 of this article and/or a tax credit pursuant to sections 210b and 606 of the tax law.

Section 901, subdivision 1 creates a matching grant program to provide owners and operators with matching funds for the initial costs associated with the installation of metal detectors or the purchase of metal detecting wands. Eligible applicants may receive a maximum of 50 percent of their initial costs per unit, up to a maximum of $5,000 from the state. Such funds shall only be available to an owner or operator one time. Subdivision 2 states that the commissioner of the division of homeland security and emergency services shall establish additional criteria for the awarding of grants.

Section 2 of this bill amends section 210-b of the tax law by adding a new subdivision 49 to create a credit for owners or operator of a place of entertainment. Paragraph (a) states the allowance of the credit. Paragraph (b) states when the credit is allowed. Paragraph (c) requires proof of claim. Paragraph (d) allows for the carrying over of credit.

Section 3 of this bill amends section 606 of the tax law by adding a new subsection (ccc) to create a credit for owners or operators of a place of entertainment similar to section 2 of this bill.

Section 4 of this bill states that this act shall take effect immediately.

Justification

In light of horrific events that have occurred across the country in places of entertainment, such as shopping malls and move theaters, it is clear that there is a lack of adequate safety measures being used to screen customers for possible hidden firearms. This legislation would require private owners and operator of places of entertainment to implement additional safety checks that would help prevent future tragedies in New York State. The bill allows owners or operators to chose between the use of traditional metal detectors or metal detecting wands and creates a matching grant and/or tax credit to help with the implantation cost.

Legislative history

New Bill.

Fiscal implications

To be determined.

Effective date

This act shall take effect immediately.