Extends the authorization for additional sales tax in the county of Schoharie until 2015.
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 Schoharie
PURPOSE: To authorize Schoharie County to impose an additional one percent sales tax for a two year period.
SUMMARY OF PROVISIONS: The bill amends section 1210 of the tax law to extend the authorization for Schoharie County to impose an additional one percent (1%) sales tax until November 30, 2015.
EXISTING LAW: The current extension expires November 30, 2013.
JUSTIFICATION: The Schoharie County Board of Supervisors has adopted a resolution (No. 29) requesting that the state legislature introduce and pass legislation to authorize the county to impose an additional one percent sales and use tax for the period through November 30, 2015. This measure is a home rule request.
LEGISLATIVE HISTORY: S. 1684 of 2011. Chapter 115.
FISCAL IMPLICATIONS: None to the state.
EFFECTIVE DATE: Immediate
STATE OF NEW YORK ________________________________________________________________________ 4019 2013-2014 Regular Sessions IN SENATE March 5, 2013 ___________Introduced by Sen. SEWARD -- 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 Schoharie THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Clause 35 of subparagraph (i) of the opening paragraph of section 1210 of the tax law, as amended by chapter 115 of the laws of 2011, is amended to read as follows: (35) the county of Schoharie 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 four, and ending November thirtieth, two thousand
[thirteen]FIFTEEN; S 2. This act shall take effect immediately.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09446-01-3