Bill Text: NY A06548 | 2013-2014 | General Assembly | Introduced

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Bill Title: Increases from 3/4% to 1%, the rate of additional sales and compensating use taxes the county of Essex is authorized to impose, and extends the authority of such county to impose such additional tax until November 30, 2015.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2013-08-19 - signed chap.325 [A06548 Detail]

Download: New_York-2013-A06548-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
           S. 4531                                                  A. 6548
                              2013-2014 Regular Sessions
                             S E N A T E - A S S E M B L Y
                                     April 8, 2013
                                      ___________
       IN  SENATE -- Introduced by Sen. LITTLE -- read twice and ordered print-
         ed, and when printed to be committed  to  the  Committee  on  Investi-
         gations and Government Operations
       IN  ASSEMBLY -- Introduced by M. of A. STEC -- 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
         Essex  to  impose  an additional one percent of sales and compensating
         use tax
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Clause 36 of subparagraph (i) of the opening paragraph of
    2  section 1210 of the tax law, as amended by chapter 119 of  the  laws  of
    3  2011, is amended to read as follows:
    4    (36) the county of Essex is hereby further authorized and empowered to
    5  adopt  and  amend  local  laws,  ordinances or resolutions imposing such
    6  taxes at a rate which is [three-quarters of] one percent  additional  to
    7  the three percent rate authorized above in this paragraph for such coun-
    8  ty  for  the period beginning [June] DECEMBER first, two thousand [four]
    9  THIRTEEN,  and  ending  November  thirtieth,  two  thousand   [thirteen]
   10  FIFTEEN;
   11    S  2.  Subparagraph  (iii) of the opening paragraph of section 1210 of
   12  the tax law, as amended by chapter 74 of the laws of 2010, is amended to
   13  read as follows:
   14    (iii) the maximum rate referred to in section twelve  hundred  twenty-
   15  four  of  this  article  shall  be  calculated  without reference to the
   16  following additional rates authorized in subparagraphs (i) and  (ii)  of
   17  this paragraph: one and one-half percent for the county of Allegany; one
   18  percent  for  the  counties  of  Rensselaer, Erie, Cattaraugus, Wyoming,
   19  Ulster, Albany, Suffolk, ESSEX,  Greene,  Orleans,  Franklin,  Herkimer,
   20  Genesee, Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca,
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD01140-01-3
       S. 4531                             2                            A. 6548
    1  Livingston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schohar-
    2  ie, Putnam, Clinton and Onondaga and the cities of Yonkers, Mount Vernon
    3  and  New  Rochelle;  three-quarters  of  one percent for the counties of
    4  Dutchess,  [Essex,] Lewis, Orange, and Jefferson; one percent and three-
    5  quarters of one percent or one-half of one percent  for  the  county  of
    6  Oneida;  three-quarters  of  one percent and one-half of one percent for
    7  the county of Nassau; one-half of one percent  and  one-quarter  of  one
    8  percent  and  one-quarter  of  one percent for the city of White Plains;
    9  one-half or one percent for the county of Tompkins; three-eighths of one
   10  percent and five-eighths of one percent  for  the  county  of  Rockland;
   11  one-half  of  one  percent  for  the counties of Putnam and Schenectady;
   12  one-eighth of one percent and three-eighths of one percent for the coun-
   13  ty of Ontario; one-half of one percent[;] AND one-half  of  one  percent
   14  for  the  county  of Sullivan; and three-quarters of one percent or one-
   15  half of one percent for the county of Chautauqua;
   16    S 3. Subdivision (cc) of section 1224 of the  tax  law,  as  added  by
   17  chapter 139 of the laws of 2004, is amended to read as follows:
   18    (cc) The county of Essex shall have the sole right to impose the addi-
   19  tional  [three-quarters of] one percent rate of tax which such county is
   20  authorized to impose pursuant to the authority of section twelve hundred
   21  ten of this article. Such additional rate of tax shall be in addition to
   22  any other tax which such county may impose or may be  imposing  pursuant
   23  to  this  article or any other law and such additional rate of tax shall
   24  not be subject to preemption. The maximum three percent rate referred to
   25  in this section shall be calculated without reference to the  additional
   26  [three-quarters of] one percent rate of tax which the county of Essex is
   27  authorized and empowered to adopt pursuant to section twelve hundred ten
   28  of this article.
   29    S 4. This act shall take effect December 1, 2013; provided that on and
   30  after  the  date this act shall have become a law, Essex county shall be
   31  authorized to adopt and amend local laws, ordinances, or resolutions  to
   32  impose  the additional rate of tax authorized by this act to take effect
   33  as provided for in this act.