Bill Text: NY A06603 | 2015-2016 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Relates to extending the authority of the county of Ulster to impose an additional 1 percent sales and compensating use tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2015-06-24 - substituted by s4695 [A06603 Detail]

Download: New_York-2015-A06603-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6603
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                    March 27, 2015
                                      ___________
       Introduced  by  M.  of  A.  SKARTADOS  --  read once and referred to the
         Committee on Ways and Means
       AN ACT to amend the tax law and chapter 200 of the laws of 2002 amending
         the tax law relating to certain tax rates imposed  by  the  county  of
         Ulster, in relation to extending the authority of the county of Ulster
         to impose an additional 1 percent 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 7 of paragraph  (i)  of  the  opening  paragraph  of
    2  section  1210  of  the  tax  law, as amended by chapter 2 of the laws of
    3  2014, is amended to read as follows:
    4    (7) the county of Ulster 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 one percent additional to the three percent
    7  rate authorized above in this paragraph for  such  county  (i)  for  the
    8  period  beginning  September first, two thousand two and ending November
    9  thirtieth, two thousand thirteen  and  (ii)  for  the  period  beginning
   10  February first, two thousand fourteen, and ending December thirty-first,
   11  two  thousand fourteen and (iii) for the period beginning January first,
   12  two  thousand  fifteen  and  ending  November  thirtieth,  two  thousand
   13  [fifteen] SEVENTEEN;
   14    S 2. Section 3 of chapter 200 of the laws of 2002 amending the tax law
   15  relating  to  certain  tax  rates  imposed  by  the county of Ulster, as
   16  amended by chapter 2 of the laws of 2014, is amended to read as follows:
   17    S 3. If, pursuant to the authority of this act, the county  of  Ulster
   18  imposes  sales  and  compensating use taxes at a rate greater than three
   19  percent for all or any portion of the  period  commencing  September  1,
   20  2002,  and  ending  November  30, [2015] 2017, net collections from such
   21  additional rate of tax imposed during such period shall be deemed to be,
   22  and shall be included in,  net  collections  subject  to  such  county's
   23  existing  agreement  with  the city of Kingston entered into pursuant to
   24  subdivision (c) of section 1262 of the tax law and such net  collections
   25  shall be allocated in accordance with such agreement.
   26    S 3. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10130-01-5