NY S01449

Imposes a mandatory 12 percent surcharge on all animal sales by pet dealers, calculated on the price of the animal plus any ancillary products sold.

Defines "pet dealer" as any person selling more than nine animals per year for profit, with exemptions for breeders selling fewer than 25 animals annually from their residential premises and incorporated humane societies.

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

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

Takes effect 60 days after enactment, with authorization for regulatory implementation beginning immediately upon passage.