Bill Text: NY A05749 | 2015-2016 | General Assembly | Introduced


Bill Title: Extends provisions authorizing the county of Livingston to impose an additional one percent sales tax to the three percent rate.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2015-06-18 - substituted by s4984 [A05749 Detail]

Download: New_York-2015-A05749-Introduced.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5749
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                     March 4, 2015
                                      ___________
       Introduced  by M. of A. NOJAY -- read once and referred to the Committee
         on Ways and Means
       AN ACT to amend the tax law, in relation to authorizing  the  county  of
         Livingston to impose an additional one percent sales tax
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Clause 32 of subparagraph (i) of the opening  paragraph  of
    2  section  1210  of  the tax law, as amended by chapter 230 of the laws of
    3  2013, is amended to read as follows:
    4    (32) the  county  of  Livingston  is  hereby  further  authorized  and
    5  empowered  to  adopt  and  amend  local  laws, ordinances or resolutions
    6  imposing such taxes at a rate which is one  percent  additional  to  the
    7  three  percent  rate  authorized above in this paragraph for such county
    8  for the period beginning June first,  two  thousand  three,  and  ending
    9  November thirtieth, two thousand [fifteen] SEVENTEEN;
   10    S  2.  Section 1262-p of the tax law, as amended by chapter 230 of the
   11  laws of 2013, is amended to read as follows:
   12    S 1262-p. Disposition of  net  collections  from  the  additional  one
   13  percent  rate  of  sales  and  compensating  use  taxes in the county of
   14  Livingston.  Notwithstanding any contrary provision of law, if the coun-
   15  ty of Livingston imposes the additional one percent rate  of  sales  and
   16  compensating  use taxes authorized by section twelve hundred ten of this
   17  article for all or any portion of the period beginning June  first,  two
   18  thousand  three  and  ending  November thirtieth, two thousand [fifteen]
   19  SEVENTEEN, the county shall use all net collections from such additional
   20  one percent rate to pay the county's  expenses  for  Medicaid.  The  net
   21  collections  from  the  additional  one percent rate imposed pursuant to
   22  this section shall be deposited in a special fund to be created by  such
   23  county separate and apart from any other funds and accounts of the coun-
   24  ty.  Any  and  all  remaining  net  collections from such additional one
   25  percent tax, after the Medicaid expenses are paid, shall be deposited by
   26  the county of Livingston in the general fund  of  such  county  for  any
   27  county purpose.
   28    S 3. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09692-01-5
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