Extends Livingston county's authorization to impose an additional rate of sales and compensating use taxes to November 30, 2013.
Ayes (59): Adams, Addabbo, Alesi, Avella, Ball, Bonacic, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Espaillat, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Huntley, Johnson, Kennedy, Klein, Krueger, Lanza, Larkin, LaValle, Libous, Little, Marcellino, Martins, Maziarz, McDonald, Montgomery, Nozzolio, O'Mara, Oppenheimer, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Valesky, Young, Zeldin
Nays (1): Parker
Excused (2): Hassell-Thomps, Kruger
TITLE OF BILL: An act to amend the tax law, in relation to extending the authorization for imposition of additional sales tax in the county of Livingston
PURPOSE: This bill would allow Livingston County to continue to add an additional one percent to its sales tax to meet operating costs of the county government.
SUMMARY OF PROVISIONS: Amends Section 1210 of the Tax Law to authorize Livingston County to continue to add an additional one percent sales tax to the present three percent rate until November 30, 2013.
JUSTIFICATION: Livingston County has requested authorization to continue its sales tax collection at four percent. This legislation authorizes Livingston County to continue this increase which is essential to meet a balanced budget for governmental services.
LEGISLATIVE HISTORY: S.3800/A.7429, Chapter 136 of 2009 S.3678/A.6634, Chapter 118 of 2007 S.2430/A.6205, Chapter 19 of 2003 S.2544/A.5869, Chapter 555 of 2005
FISCAL IMPLICATIONS: None to the state.
EFFECTIVE DATE: Immediately.
STATE OF NEW YORK ________________________________________________________________________ 3986 2011-2012 Regular Sessions IN SENATE March 11, 2011 ___________Introduced by Sen. GALLIVAN -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, in relation to extending the authorization for imposition of additional sales tax in the county of Livingston THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Clause 32 of subparagraph (i) of the opening paragraph of section 1210 of the tax law, as amended by chapter 136 of the laws of 2009, is amended to read as follows: (32) the county of Livingston is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning June first, two thousand three, and ending November thirtieth, two thousand
[eleven]THIRTEEN; S 2. Section 1262-p of the tax law, as amended by chapter 136 of the laws of 2009, is amended to read as follows: S 1262-p. Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Livingston. Notwithstanding any contrary provision of law, if the coun- ty of Livingston imposes the additional one percent rate of sales and compensating use taxes authorized by section twelve hundred ten of this article for all or any portion of the period beginning June first, two thousand three and ending November thirtieth, two thousand [eleven]THIRTEEN, the county shall use all net collections from such additional one percent rate to pay the county's expenses for Medicaid. The net collections from the additional one percent rate imposed pursuant to this section shall be deposited in a special fund to be created by such county separate and apart from any other funds and accounts of the coun- ty. Any and all remaining net collections from such additional oneEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10155-01-1 S. 3986 2
percent tax, after the Medicaid expenses are paid, shall be deposited by the county of Livingston in the general fund of such county for any county purpose. S 3. This act shall take effect immediately.