NY State Senate Bill 2011-S4216

Senate Bill S4216

Signed By Governor

2011-2012 Legislative Session

Extends provisions of law relating to the disposition of sales and compensating use tax revenue in the county of Westchester

download bill text pdf

Archive: Last Bill Status - Signed by Governor

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jul 20, 2011	signed chap.199
Jul 08, 2011	delivered to governor
Jun 13, 2011	returned to senate passed assembly home rule request ordered to third reading rules cal.123 substituted for a6589
Jun 06, 2011	referred to ways and means delivered to assembly passed senate
May 09, 2011	advanced to third reading
May 04, 2011	2nd report cal.
May 03, 2011	1st report cal.488
Mar 23, 2011	referred to investigations and government operations

Votes

- Jun 6, 2011 - Floor Vote
  S4216
  
  61
  
  Aye
  
  0
  
  Nay
  
  1
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 6, 2011
      
      aye (61)
      
      Adams
      
      Addabbo Jr.
      
      Alesi
      
      Avella
      
      Ball
      
      Bonacic
      
      Breslin
      
      Carlucci
      
      DeFrancisco
      
      Diaz
      
      Dilan
      
      Duane
      
      Espaillat
      
      Farley
      
      Flanagan
      
      Fuschillo
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Grisanti
      
      Hannon
      
      Hassell-Thompson
      
      Huntley
      
      Johnson
      
      Kennedy
      
      Klein
      
      Krueger
      
      Kruger
      
      LaValle
      
      Lanza
      
      Larkin
      
      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-Cousins
      
      Valesky
      
      Young
      
      Zeldin
      
      absent (1)
      
      Parker
  May 3, 2011 - Investigations And Government Operations Committee Vote
  S4216
  
  4
  
  Aye
  
  0
  
  Nay
  
  4
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Investigations And Government Operations Committee Vote: May 3, 2011
      
      aye (4)
      
      Alesi
      
      Diaz
      
      Nozzolio
      
      Squadron
      
      aye wr (4)
      
      Golden
      
      Marcellino
      
      Peralta
      
      Zeldin

2011-S4216 (ACTIVE) - Details

See Assembly Version of this Bill:: A6589
Law Section:: Taxation
Laws Affected:: Amd §§4, 5, 7 & 16, Chap 272 of 1991

2011-S4216 (ACTIVE) - Summary

Extends provisions of law relating to the disposition of sales and compensating use tax revenue in the county of Westchester.

2011-S4216 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S4216

TITLE OF BILL:

An act
to amend chapter 272 of the laws of 1991, amending the tax law relating
to the method of disposition of sales and compensating use tax revenue
in Westchester county and enacting the Westchester county spending
limitation act, in relation to extending the expiration thereof

PURPOSE OF BILL:

This bill extends the expiration of the provisions of the Westchester
County spending limitation act from May 31, 2012 to May 31, 2014.

SUMMARY OF SPECIFIC PROVISIONS:

Subdivision e of section 4 and sections 5,
7 and 16 of chapter 272 of the laws of
1991, amending the tax law in relating to the method of disposition
of sales and compensating use tax revenue in Westchester County and
enacting the Westchester County spending limitation act, as amended
by section 1 of part DD of chapter 118 of the laws of 2001 are
amended to extend the expiration thereof from May 31, 2012 to May 31,
2014.

JUSTIFICATION:

The Westchester County Spending Limitation Act, as first enacted by
Chapter 272 of the Laws of 1991, added a new Section 1262-b to the
New York State Tax ("Tax Law") to provide for a special distribution
of Westchester County's sales tax revenue. Pursuant to the terms of
Chapter 272 of the Laws of 1991, Section 1262-b of the Tax Law was to
expire on June 30, 1994. This sunset date has been extended, at
two-year intervals, by Acts of the state Legislature adopted in the
calendar year preceding that of the scheduled expiration date, as
follows: L. 1993, Chap 265 extending expiration date from June 30,
1994 to May 31, 1996; L. 1995, Chap 180 (extending expiration date
from May 31, 1996 to May 31, 1998); L. 1997, Chap.
676 (extending expiration date from May 31, 1998 to May 31, 2000); L.
1999, Chap. 285 (extending expiration date from May 31, 2000 to May
31, 2002); L. 2001, Chap. 118, Pt, DD (extending expiration date
from May 31, 2002 to May 31, 2004). L. 2003 and L. 2005, Chap. 679,
extended the expiration date to May 31, 2008. L. 2007, Chap. 367
extended the expiration date to May 31, 2010. Chap. 112 of 2009
extended the expiration date to May 31, 2012

The state legislature's adoption of an Act in the form annexed hereto
would extend the expiration date of the Westchester County Spending
Limitation Act from May 31, 2012 to May 31, 2014, and would authorize
Westchester County's continued distribution of its sales tax revenue
in the manner set forth in section 1262-b of the Tax Law until such
extended expiration date. This extender applies to both the original
sales tax authorized in 1991 and the additional sales tax authorized
in 1994.


Since its inception, the sales tax has been a vitally important source
of revenue to the county, its local governments, and school
districts.

Providing for the extension of this provision during the 2011
legislative session will enable the County, and the various local
governments, and school districts that rely on the revenues generated
from the sales and compensating use tax to more appropriately plan
their budgets for the coming fiscal year.

LEGISLATIVE HISTORY:

This bill extends the provisions of the Westchester County spending
Limitation act which have been statutorily extended by two year
intervals since 1991.

FISCAL IMPLICATIONS:

No cost to state and positive fiscal impact to
Westchester County, its municipal governments, and school districts.

EFFECTIVE DATE:

Immediately.

2011-S4216 (ACTIVE) - Bill Text download pdf

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

                                  4216

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             March 23, 2011
                               ___________

Introduced  by  Sen.  OPPENHEIMER -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government Operations

AN  ACT  to  amend chapter 272 of the laws of 1991, amending the tax law
  relating to the method of disposition of sales  and  compensating  use
  tax  revenue in Westchester county and enacting the Westchester county
  spending limitation act, in relation to extending the expiration ther-
  eof

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Subdivision  e  of  section 4 and sections 5, 7 and 16 of
chapter 272 of the laws of 1991, amending the tax law  relating  to  the
method of disposition of sales and compensating use tax revenue in West-
chester  county  and enacting the Westchester county spending limitation
act, as amended by chapter 112 of the laws of 2009, are amended to  read
as follows:
  e.  "Spending  limitation" means the maximum amount of county spending
established in county fiscal years 1992, 1993, 1994, 1995,  1996,  1997,
1998,  1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009,
2010, 2011, [and] 2012, 2013, AND 2014.
  S 5. Establishment of annual spending limitation. a. For county fiscal
years 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001,  2002,
2003,  2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, [and] 2012, 2013,
AND 2014 there shall be in effect an  annual  spending  limitation.  The
spending  limitation shall be derived from a fixed percentage reflecting
the ratio of base  year  spending  to  county  personal  income.  County
personal  income for such calculation shall be for the period January 1,
1986 through December 31, 1986. Such  percentage  shall  be  applied  to
county  personal  income for the period January 1, 1989 through December
31, 1989, to determine the spending limitation for  county  fiscal  year
1992;  to determine the spending limitation for county fiscal year 1993,

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10334-01-1

S. 4216                             2

such percentage shall be applied to county personal income for the peri-
od January 1, 1990 through December 31, 1990; to determine the  spending
limitation for county fiscal year 1994, such percentage shall be applied
to  county personal income for the period January 1, 1991 through Decem-
ber 31, 1991; to determine the spending  limitation  for  county  fiscal
year  1995,  such  percentage shall be applied to county personal income
for the period January 1, 1992 through December 31, 1992;  to  determine
the  spending  limitation  for  county fiscal year 1996, such percentage
shall be applied to county personal income for  the  period  January  1,
1993 through December 31, 1993; to determine the spending limitation for
county  fiscal  year  1997,  such  percentage shall be applied to county
personal income for the period January  1,  1994  through  December  31,
1994;  to determine the spending limitation for county fiscal year 1998,
such percentage shall be applied to county personal income for the peri-
od January 1, 1995 through December 31, 1995; to determine the  spending
limitation for county fiscal year 1999, such percentage shall be applied
to  county personal income for the period January 1, 1996 through Decem-
ber 31, 1996; to determine the spending  limitation  for  county  fiscal
year  2000,  such  percentage shall be applied to county personal income
for the period January 1, 1997 through December 31, 1997;  to  determine
the  spending  limitation  for  county fiscal year 2001, such percentage
shall be applied to county personal income for  the  period  January  1,
1998 through December 31, 1998; to determine the spending limitation for
county  fiscal  year  2002,  such  percentage shall be applied to county
personal income for the period January  1,  1999  through  December  31,
1999;  to determine the spending limitation for county fiscal year 2003,
such percentage shall be applied to county personal income for the peri-
od January 1, 2000 through December 31, 2000; to determine the  spending
limitation for county fiscal year 2004, such percentage shall be applied
to  county personal income for the period January 1, 2001 through Decem-
ber 31, 2001; to determine the spending  limitation  for  county  fiscal
year  2005,  such  percentage shall be applied to county personal income
for the period January 1, 2002 through December 31, 2002;  to  determine
the  spending  limitation  for  county fiscal year 2006, such percentage
shall be applied to county personal income for  the  period  January  1,
2003 through December 31, 2003; to determine the spending limitation for
the  county fiscal year 2007, such percentage shall be applied to county
personal income for the period January  1,  2004  through  December  31,
2004;  to  determine  the spending limitation for the county fiscal year
2008, such percentage shall be applied to county personal income for the
period January 1, 2005 through  December  31,  2005;  to  determine  the
spending  limitation  for  the  county fiscal year 2009, such percentage
shall be applied to county personal income for  the  period  January  1,
2006 through December 31, 2006; to determine the spending limitation for
the  county fiscal year 2010, such percentage shall be applied to county
personal income for the period January  1,  2007  through  December  31,
2007;  to  determine  the spending limitation for the county fiscal year
2011, such percentage shall be applied to county personal income for the
period January 1, 2008 through  December  31,  2008;  to  determine  the
spending  limitation  for  the  county fiscal year 2012, such percentage
shall be applied to county personal income for  the  period  January  1,
2009 through December 31, 2009; TO DETERMINE THE SPENDING LIMITATION FOR
THE  COUNTY FISCAL YEAR 2013, SUCH PERCENTAGE SHALL BE APPLIED TO COUNTY
PERSONAL INCOME FOR THE PERIOD JANUARY  1,  2010  THROUGH  DECEMBER  31,
2010;  TO  DETERMINE  THE SPENDING LIMITATION FOR THE COUNTY FISCAL YEAR

S. 4216                             3

2014, SUCH PERCENTAGE SHALL BE APPLIED TO COUNTY PERSONAL INCOME FOR THE
PERIOD JANUARY 1, 2011 THROUGH DECEMBER 31, 2011.
  b.  The  spending  limitation shall serve as a statutory cap on county
spending to be reflected in the tentative budget as well as the  enacted
budget for county fiscal years beginning in 1992.
  S  7.  Mandatory  tax reduction. In the event that the county spending
subject to the spending limitation exceeds such limitation in the  adop-
tive  county budget for county fiscal year 1992, 1993, 1994, 1995, 1996,
1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007,  2008,
2009, 2010, 2011,[or] 2012, 2013, OR 2014 then section 1262-b of the tax
law shall be repealed.
  S  16. This act shall take effect immediately, provided, however, that
sections one through seven of this act shall be in full force and effect
until May 31, [2012] 2014, provided, however,  that  if  the  county  of
Westchester imposes the tax authorized by section 1210 of the tax law in
excess  of  three  percent,  then sections one through seven of this act
shall be deemed repealed; provided that the commissioner of taxation and
finance shall notify the legislative bill drafting commission  upon  the
repeal of section 1262-b of the tax law pursuant to section seven of the
Westchester  county spending limitation act in order that the commission
may maintain an accurate and timely effective data base of the  official
text  of  laws  of the state of New York in furtherance of effecting the
provisions of section 44 of the legislative law and section 70-b of  the
public officers law.
  S 2. This act shall take effect immediately.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.