NY S01557

Imposes a mandatory 5 percent surcharge on pet dealers for all animal sales and ancillary products, paid to the state comptroller.

Defines "pet dealer" as anyone selling more than 9 animals per year for profit, with exemptions for small breeders (fewer than 25 animals per year raised on residential premises) and incorporated humane societies.

Establishes the "New York animal shelter and wildlife rehabilitator account" to receive surcharge revenues, administered jointly by the state comptroller, commissioner of taxation and finance, and a designated non-governmental animal protection organization.

Allocates account funds as follows: 75 percent to subsidize animal shelters, 20 percent to subsidize licensed wildlife rehabilitators, and 5 percent for administrative costs.

Takes effect 60 days after enactment, with authority to adopt necessary rules and regulations immediately.