Bill Text: NY A07949 | 2013-2014 | General Assembly | Introduced

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Bill Title: Extends the authority of the county of Ulster to impose an additional 1 percent sales and compensating use tax; provides that the provisions of this act shall only take effect if the county of Ulster on January 1, 2015 assumes the entire cost of the safety net assistance program.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2014-01-23 - signed chap.2 [A07949 Detail]

Download: New_York-2013-A07949-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7949
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                     June 11, 2013
                                      ___________
       Introduced by M. of A. CAHILL -- 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 subparagraph (i) of the opening paragraph of
    2  section 1210 of the tax law, as amended by chapter 231 of  the  laws  of
    3  2011, 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 for the period
    8  beginning September first, two thousand two and ending November  thirti-
    9  eth, two thousand [thirteen] FIFTEEN;
   10    S  2.    Section 3 of chapter 200 of the laws of 2002 amending the tax
   11  law relating to certain tax rates imposed by the county  of  Ulster,  as
   12  amended  by  chapter  231  of  the  laws  of 2011, is amended to read as
   13  follows:
   14    S 3. If, pursuant to the authority of this act, the county  of  Ulster
   15  imposes  sales  and  compensating use taxes at a rate greater than three
   16  percent for all or any portion of the  period  commencing  September  1,
   17  2002,  and  ending  November  30, [2013] 2015, net collections from such
   18  additional rate of tax imposed during such period shall be deemed to be,
   19  and shall be included in,  net  collections  subject  to  such  county's
   20  existing  agreement  with  the city of Kingston entered into pursuant to
   21  subdivision (c) of section 1262 of the tax law and such net  collections
   22  shall be allocated in accordance with such agreement.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD08813-12-3
       A. 7949                             2
    1    S  3.  This act shall take effect immediately; provided, however, that
    2  the provisions of sections one and two of this  act  shall  only  become
    3  effective  if the county of Ulster on January 1, 2015 assumes the entire
    4  cost of the safety net assistance program; provided that the  county  of
    5  Ulster  shall  notify  the legislative bill drafting commission upon the
    6  occurrence of the enactment of the legislation provided for in  sections
    7  one  and  two  of  this act in order that the commission may maintain an
    8  accurate and timely effective data base of the official text of the laws
    9  of the state of New York in furtherance of effectuating  the  provisions
   10  of  section  44  of  the  legislative law and section 70-b of the public
   11  officers law.