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

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S344B-2011 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

S344B-2011 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.

S344B-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

      S. 344--B                                              A. 150--B

                         2011-2012 Regular Sessions

                        SENATE - ASSEMBLY

                                 (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;

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD01350-04-2

 S. 344--B                           2                          A. 150--B

    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.