Extends Clilnton county's authorization to impose an additional 1% rate of sales and compensating use tax through November 30, 2013.

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S3996A-2011 Actions

• Jul 28, 2011: SIGNED CHAP.256
• Jul 22, 2011: DELIVERED TO GOVERNOR
• Jun 14, 2011: returned to senate
• Jun 14, 2011: passed assembly
• Jun 14, 2011: home rule request
• Jun 14, 2011: ordered to third reading rules cal.179
• Jun 14, 2011: substituted for a6264
• May 23, 2011: referred to ways and means
• May 23, 2011: DELIVERED TO ASSEMBLY
• May 23, 2011: PASSED SENATE
• May 16, 2011: AMEND BY RESTORING TO ORIGINAL PRINT 3996
• May 10, 2011: AMENDED ON THIRD READING 3996A
• May 9, 2011: ADVANCED TO THIRD READING
• May 4, 2011: 2ND REPORT CAL.
• May 3, 2011: 1ST REPORT CAL.477
• Mar 11, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S3996A-2011 Calendars

Floor Calendar: May 11, 2011 , Floor Calendar: May 16, 2011

S3996A-2011 Votes

S3996A-2011 Memo

BILL NUMBER:S3996A

TITLE OF BILL:
An act
to amend the tax law, in relation to authorizing Clinton county to
impose an additional rate of sales and compensating use tax

PURPOSE:
To extend Clinton County's authorization to impose an additional rate
of sales and compensating use tax until November 31, 2013.

SUMMARY OF PROVISIONS:
Section 1 would amend clause 36 of subparagraph (i) of the opening
paragraph of section 1210 of the Tax Law, which authorizes counties
and cities to impose sales and use taxes at specified rates, to
authorize Clinton County to impose an additional 1% rate of such
taxes.

Section 2 would amend Tax Law section 1224(cc), which provide that
Clinton County has the sole right to impose the additional 1 % rate
of tax, and that such additional rate is not subject to preemption,
to provided that net collections from the additional 1 % rate of tax
shall be used by the county solely for county purposes and shall not
be subject to any revenue distribution agreement under Tax Law
section 1262(c)

Section 3 provides that the bill would take effect immediately.

EXISTING LAW:
Section 1210 of the Tax Law authorizes counties and cities to impose
sales and compensating use taxes generally at a rate not to exceed
3%. Pursuant to section 1210(a), a county or city can impose the
"general" sales and use taxes, consisting of the six subdivisions of
section 1105 of the Tax Law, which imposes the State's sales taxes,
and of the related compensating and use taxes in section 1110 of the
Tax Law, which imposes the State's use taxes. Or, pursuant to section
1210(b), a county of a city can impose one or more of the taxes
described in section 1105(b), (d), (e), or (f), which are known as
the "segmented taxes," plus any related use taxes. If a locality
imposes the general sales and use taxes at the maximum rate of 3%,
the State Legislature may authorize the locality to impose such taxes
at an additional rate. Clinton County currently imposes the "general"
sales and use taxes at the rate of 3%, and an additional 1% rate,
for a total rate of 4%.

The amendment of section 1224(cc) merely codifies an unconsolidated
provision in section 4 of Chapter 179 of the Laws of 2007. This
provision ensures that revenues from Clinton County's additional one
percent rate may be retained by the county, to be used for county
purposes.

Otherwise, revenues from the additional rate might be subject to a
revenue sharing agreement the county has with the city of Plattsburgh
under Tax Law section 1262(c).


Section 1210(d) of the Tax Law requires a county or city to enact or
amend its local law, ordinance or resolution imposing an additional
rate of tax and to give notice of such enactment to the Commissioner
of Taxation and Finance at least 90 days before the effective date,
although the Commissioner can waive and reduce such 90 day period to
not less than 30 days if the Commissioner finds it to be consistent
with the Commissioner's duties to do so. Section 1210(e) of the Tax
Law requires a county or city also to file a certified copy of its
local enactment with the State Comptroller, Secretary of State and
county or city clerk, within five days of enactment.

JUSTIFICATION:
Clinton County has requested an extension from the legislature to
impose an additional one percent sales and compensating use tax above
the standard three percent rate. Revenues from the additional tax
will assist Clinton County in providing essential services, while
maintaining a balanced budget.

LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS:
None to the State.

LOCAL FISCAL IMPLICATIONS:
Approximately $12 million to Clinton County.

EFFECTIVE DATE:
This act shall take effect immediately.

S3996A-2011 Text

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

      S. 3996--A                                            A. 6264--A
      Cal. No. 477

                         2011-2012 Regular Sessions

                        SENATE - ASSEMBLY

                               March 11, 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  --  reported favorably from said
    committee, ordered to first and second  report,  ordered  to  a  third
    reading,  amended  and  ordered  reprinted, retaining its place in the
    order of third reading

  IN ASSEMBLY -- Introduced by M. of A. DUPREY -- 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

  AN  ACT  to amend the tax law, in relation to authorizing Clinton county
    to impose an additional rate 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 126 of  the  laws  of
  2009, is amended to read as follows:

    (36)  the county of Clinton is hereby further authorized and empowered
  to adopt and amend local laws, ordinances or resolutions  imposing  such
  taxes  at a rate which is[: (i) three-quarters of one percent additional
  to the three percent rate authorized above in this  paragraph  for  such
  county  for  the  period  beginning  June  first, two thousand four, and
  ending November thirtieth, two thousand seven;  and  (ii)]  one  percent
  additional  to the three percent rate authorized above in this paragraph
  for such county [for the period beginning December first,  two  thousand
  seven, and ending November thirtieth, two thousand eleven];
    S  2.  Subdivision  (cc) of section 1224 of the tax law, as amended by
  chapter 179 of the laws of 2007, is amended to read as follows:

    (cc) The county of Clinton shall have the sole  right  to  impose  the
  additional  one  percent  rate of tax which such county is authorized to

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD09981-02-1

 S. 3996--A                          2                         A. 6264--A

  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 one
  percent  rate  of  tax  which  the  county  of Clinton is authorized and
  empowered to adopt pursuant to section twelve hundred ten of this  arti-
  cle.  NET COLLECTIONS FROM ANY ADDITIONAL RATE OF SALES AND COMPENSATING
  USE  TAXES  WHICH  THE  COUNTY  MAY  IMPOSE PURSUANT TO THE AUTHORITY OF
  SECTION TWELVE HUNDRED TEN OF THIS ARTICLE SHALL BE USED BY  THE  COUNTY
  SOLELY  FOR  COUNTY  PURPOSES  AND  SHALL  NOT BE SUBJECT TO ANY REVENUE
  DISTRIBUTION AGREEMENT ENTERED INTO PURSUANT TO THE AUTHORITY OF  SUBDI-
  VISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS ARTICLE.
    S 3. This act shall take effect immediately.