Bill S344B-2011

Increases from 3/4% to 1%, the rate of additional sales and compensating use taxes the county of Essex is authorized to impose

Increases from 3/4% to 1%, the rate of additional sales and compensating use taxes the county of Essex is authorized to impose.

Details

Actions

  • Jan 11, 2012: PRINT NUMBER 344B
  • Jan 11, 2012: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Mar 21, 2011: PRINT NUMBER 344A
  • Mar 21, 2011: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Jan 5, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Memo

BILL NUMBER:S344B

TITLE OF BILL: 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

PURPOSE: To authorize Essex County to impose and additional one percent rate of sales and compensating use taxes for the period beginning December 1, 2012 and ending November 30, 2013.

SUMMARY OF PROVISIONS: Bill section 1 would amend clause (36) of subparagraph (i) of the opening paragraph of section 1210 of the Tax Law, to authorize Essex County to impose an additional one percent rate of sales and compensating use taxes for the period commencing December 1, 2012, and ending November 30, 2013.

Bill section 2 would amend subparagraph (iii) of the opening paragraph of section 1210 of the Tax Law, regarding the calculation of the maximum tax rate for preemption purposes under section 1224 of the Tax Law, to provide that Essex County's additional one percent rate would be excluded from that calculation.

Bill section 3 would amend subdivision (cc) of section 1224 of the Tax Law to provide that Essex County has the sole right to impose the additional one percent rate of tax.

Bill section 4 provides that the bill would take effect December 1, 2012, provided that Essex County would be authorized to adopt and amend local laws, ordinances or resolutions to impose the additional rate of tax authorized by this act on or after it becomes law.

EXISTING LAW: Essex County currently imposes the general three percent rate of sales and use taxes pursuant to section 1210(a)(1)(i) of the Tax Law. In addition to its underlying three percent rate, Essex County currently imposes an additional three-quarters of one percent rate for the period beginning December 1, 2009, and ending November 3, 2011. Pursuant to section 1224(cc) of the Tax Law, Essex County has the sole right to impose its additional rate.

JUSTIFICATION: The Essex County Board of Supervisors has requested introduction of this legislation to allow the county to impose an additional one quarter of one percent rate of sales tax. Due to the estimated thirty percent increase expected in the 2011 tax levy, the county is trying to seek additional sources of revenue to balance the 2011 budget. Essex County's current 3 3/4% is not sufficiently adequate to offset the increased costs. Essex county intends to direct all

additional income to be derived from the additional one quarter of one percent sales tax increase to go directly to reduce the real property tax levy.

LEGISLATIVE HISTORY: 2010: S.8214-A Referred to Rules; A.11466-A Passed Assembly

FISCAL IMPLICATIONS: None to the state.

LOCAL FISCAL IMPLICATIONS: The county estimates this will generate approximately $1.5 million in revenue

EFFECTIVE DATE: This act shall take effect December 1, 2012; provided that on and after the date this act shall have become a law, Essex county shall be authorized to adopt and amend local laws, ordinances, or resolutions to impose additional rate of tax authorized by this act to take effect as provided for in this act.


Text

STATE OF NEW YORK ________________________________________________________________________ S. 344--B A. 150--B 2011-2012 Regular Sessions S E N A T E - A S S E M B L Y (PREFILED) January 5, 2011 ___________
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 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said commit- tee -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee IN ASSEMBLY -- Introduced by M. of A. SAYWARD -- read once and referred to the Committee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said commit- tee -- recommitted to the Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee 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: Section 1. Clause 36 of subparagraph (i) of the opening paragraph of section 1210 of the tax law, as amended by chapter 119 of the laws of 2011, is amended to read as follows: (36) the county of Essex is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing such taxes at a rate which is [three-quarters of] one percent additional to the three percent rate authorized above in this paragraph for such coun- ty for the period beginning [June] DECEMBER first, two thousand [four] TWELVE, and ending November thirtieth, two thousand thirteen;
S 2. Subparagraph (iii) of the opening paragraph of section 1210 of the tax law, as amended by chapter 74 of the laws of 2010, is amended to read as follows: (iii) the maximum rate referred to in section twelve hundred twenty- four of this article shall be calculated without reference to the following additional rates authorized in subparagraphs (i) and (ii) of this paragraph: one and one-half percent for the county of Allegany; one percent for the counties of Rensselaer, Erie, Cattaraugus, Wyoming, Ulster, Albany, Suffolk, ESSEX, Greene, Orleans, Franklin, Herkimer, Genesee, Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca, Livingston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schohar- ie, Putnam, Clinton and Onondaga and the cities of Yonkers, Mount Vernon and New Rochelle; three-quarters of one percent for the counties of Dutchess, [Essex,] Lewis, Orange, and Jefferson; one percent and three- quarters of one percent or one-half of one percent for the county of Oneida; three-quarters of one percent and one-half of one percent for the county of Nassau; one-half of one percent and one-quarter of one percent and one-quarter of one percent for the city of White Plains; one-half or one percent for the county of Tompkins; three-eighths of one percent and five-eighths of one percent for the county of Rockland; one-half of one percent for the counties of Putnam and Schenectady; one-eighth of one percent and three-eighths of one percent for the coun- ty of Ontario; one-half of one percent[;] AND one-half of one percent for the county of Sullivan; and three-quarters of one percent or one- half of one percent for the county of Chautauqua; S 3. Subdivision (cc) of section 1224 of the tax law, as added by chapter 139 of the laws of 2004, is amended to read as follows: (cc) The county of Essex shall have the sole right to impose the addi- tional [three-quarters of] one percent rate of tax which such county is authorized to impose pursuant to the authority of section twelve hundred ten of this article. Such additional rate of tax shall be in addition to any other tax which such county may impose or may be imposing pursuant to this article or any other law and such additional rate of tax shall not be subject to preemption. The maximum three percent rate referred to in this section shall be calculated without reference to the additional [three-quarters of] one percent rate of tax which the county of Essex is authorized and empowered to adopt pursuant to section twelve hundred ten of this article. S 4. This act shall take effect December 1, 2012; provided that on and after the date this act shall have become a law, Essex county shall be authorized to adopt and amend local laws, ordinances, or resolutions to impose the additional rate of tax authorized by this act to take effect as provided for in this act.

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