News & Analysis as of

Personal Liability State and Local Government

Rivkin Radler LLP

New York Sales Tax: When a Responsible Person Acts Irresponsibly

Rivkin Radler LLP on

Late last year, the Office of the State Comptroller (the “OSC”) estimated that sales and use tax receipts would increase by 2.3% in the SFY 2024-2025. The OSC also projected that collections from sales and use taxes would...more

Tucker Arensberg, P.C.

Individual Liability in Employment: Are You in Hot Water?

Tucker Arensberg, P.C. on

What happens when an employee believes he or she is a victim of discrimination at work? Most people understand that an employee can sue their employer/company but very few understand the concept of individual liability under...more

Searcy Denney Scarola Barnhart & Shipley

How to Prove Liability in a Car Accident Case in Florida

The establishment of liability for a car accident can be more complicated than it typically appears. While responding police officers will often issue a citation to one of the drivers, for having caused the accident, law...more

Baker Donelson

Spotlight on Tennessee: Summaries Released of Select Informal Conference Decisions

Baker Donelson on

On April 5, 2023, the Tennessee Department of Revenue (Department) posted to its website certain selected informal conference summaries. As noted in this posting, the Department chose several topics of interest for this...more

Rivkin Radler LLP

N.Y.’s Real Estate Transfer Tax, The 2022 Budget, And Responsible Person Liability

Rivkin Radler LLP on

Approximately two weeks ago, Gov. Cuomo and the New York State Legislature agreed upon a budget for the State’s 2021-2022 fiscal year. Although most businesses and their owners have understandably focused their attention on...more

Searcy Denney Scarola Barnhart & Shipley

Click It or Ticket Safety Campaign: Seatbelt Facts for Floridians

Wearing your seatbelt in Florida became a primary offense with The Dori Slosberg and Katie Marchetti Safety Belt Law, effective June 30, 2009. The law requires all drivers, all front-seat passengers, and all passengers under...more

Morrison & Foerster LLP

SDNY Upholds NYC Law Prohibiting Enforcement Of Personal Liability Provisions For COVID-19-Impacted Commercial Tenants

On November 25, 2020, the Southern District of New York upheld Section 22-1005 of the New York City Administrative Code, which renders personal guaranties contained in leases unenforceable for commercial tenants impacted by...more

Goulston & Storrs PC

NYC’s Recent COVID-19 Legislation Limits Enforcement of Personal Liability Provisions and Prohibits Harassment for Certain...

Goulston & Storrs PC on

On May 26, 2020, the New York City Council passed two laws, effective immediately, intended to provide relief to certain commercial tenants during the COVID-19 pandemic. These laws supplement federal relief bills and the...more

Cadwalader, Wickersham & Taft LLP

COVID-19 Update: Mayor DeBlasio Signs Legislation Intended to Limit the Enforcement of Personal Liability Provisions in Commercial...

On May 26, 2020, New York City Mayor Bill DeBlasio signed into effect a law (the “New Law”) that amends the administrative code of New York City to prohibit the enforcement of provisions in a commercial lease or other rental...more

Seyfarth Shaw LLP

New Laws Enacted by the New York City Council Purport to Limit Landlord’s Rights Under Certain Leases

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On May 26, 2020, two bills recently passed by the New York City Council were signed into law by New York City Mayor Bill de Blasio. The new laws, among other things, restrict Landlord’s rights under existing commercial leases...more

Orrick, Herrington & Sutcliffe LLP

NYC Council Approves Legislation to Aid Small Retail Businesses Affected by COVID 19 Pandemic

Certain guarantors of restaurant, retail, and other commercial leases in New York City may soon be off the hook for tenant defaults occurring during the COVID-19 pandemic, thanks to a bill recently passed by the New York City...more

Littler

New York Extends Wage and Hour Liability to Top 10 Members of Non-NY LLCs

Littler on

New York has amended its Limited Liability Company Law (LLC Law) to hold the top 10 members of a foreign limited liability company liable for wages owed as a result of work performed within New York State, effective February...more

Seyfarth Shaw LLP

New York Extends Liability for Wage & Hour Violations to Top Ten Members of Out-of-State LLC’s

Seyfarth Shaw LLP on

Seyfarth Synopsis: A newly enacted New York State law will hold the top ten members of out-of-state LLCs personally liable for unpaid wages.  This new law is one of several key wage and hour proposals originally advanced by...more

Skadden, Arps, Slate, Meagher & Flom LLP

Skadden's 2019 Insights: Political Law: What to Consider When Providing Investment Fund Services to US State and Local Government...

With heightened attention to investment and depository rules as well as increased enforcement of federal and state pay-to-play rules, registered investment advisers (RIAs) and broker-dealers should address the unique legal...more

Troutman Pepper

Public Officials, Financial Disclosure And A New Era Of Liability

Troutman Pepper on

The Securities and Exchange Commission is making it clear: Government leaders who issue misleading financial information are putting themselves at risk. Several recent actions by the Securities and Exchange Commission...more

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