NY A08710

Removes the exemption for live circus performances from New York's amusement admission tax, making circus admission charges subject to tax like other places of amusement

Adds circuses (where professional performers or operators participate for compensation) to the list of events subject to sales tax, with an exception for circuses operated by charitable organizations as part of their educational mission

Establishes the "Animal Cruelty Compensation Fund" under joint custody of the State Comptroller and Commissioner of Taxation and Finance to receive all revenue from circus ticket taxes

Directs fund moneys to reimburse not-for-profit organizations that care for and shelter animals held as evidence in animal cruelty cases, with the Department of Agriculture and Markets selecting eligible entities

Takes effect 180 days after enactment for circus admissions occurring on or after that date