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

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

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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-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        7949--A
                              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  --  committee  discharged, bill amended, ordered
         reprinted as amended and recommitted to said committee
       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.
                                                                  LBD08813-22-3
       A. 7949--A                          2
    1    S 3. This act shall take effect immediately; provided  that,  notwith-
    2  standing  any  other  provision of law, as a condition precedent for the
    3  county of Ulster's local law, ordinance or resolution imposing the addi-
    4  tional rate of sales and compensating use taxes  authorized  by  section
    5  one  of  this  act  be  given effect by the commissioner of taxation and
    6  finance, such county must adopt a local law,  ordinance,  or  resolution
    7  providing  that it will assume the entire cost of the safety net assist-
    8  ance program commencing January 1, 2015, and a certified  copy  of  such
    9  law,  ordinance  or resolution must be mailed by registered or certified
   10  mail to the commissioner at the commissioner's office in Albany   on  or
   11  before  the  mailing  required by subdivision (d) of section 1210 of the
   12  tax law for the county to impose the additional rate authorized by  this
   13  act.