Bill S4559-2013

Relates to amending the authorization for the imposition of additional sales and compensating use tax in Herkimer county

Relates to extending the authorization for the imposition of additional sales and compensating use tax in Herkimer county.

Details

Actions

  • Jun 21, 2013: SUBSTITUTED BY A6614
  • Jun 4, 2013: ADVANCED TO THIRD READING
  • Jun 3, 2013: 2ND REPORT CAL.
  • May 30, 2013: 1ST REPORT CAL.870
  • Apr 10, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Meetings

Calendars

Votes

VOTE: COMMITTEE VOTE: - Investigations and Government Operations - May 30, 2013
Ayes (7): Marcellino, Carlucci, Golden, Nozzolio, O'Mara, Hoylman, Squadron
Ayes W/R (1): Zeldin
Excused (1): Diaz

Memo

BILL NUMBER:S4559

TITLE OF BILL: An act to amend the tax law, in relation to extending the period during which the county of Herkimer is authorized to impose additional sales and compensating use taxes

PURPOSE: To authorize Herkimer County to impose an additional one and one quarter percent sales tax for a two year period.

SUMMARY OF PROVISIONS: The bill amends sections 1210, 1210-E and 1262-S of the tax law to extend the authorization for Herkimer County to impose an additional one and one quarter percent sales tax until November 30, 2015.

EXISTING LAW: Current law authorizes Herkimer County to impose an additional one and one quarter percent sales tax until November 30, 2013.

JUSTIFICATION: The Herkimer County Legislature, pursuant to its home rule authority, passed a resolution requesting that the New York State Legislature introduce and pass a bill to authorize the county to impose an additional one and one quarter percent sales and use tax for the period through November 30, 2015.

LEGISLATIVE HISTORY: The law was previously extended by Chapter 226 of the laws of 2011.

FISCAL IMPLICATIONS: None to the state.

EFFECTIVE DATE: Immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 4559 2013-2014 Regular Sessions IN SENATE April 10, 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 period during which the county of Herkimer is authorized to impose additional sales and compensating use taxes THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Clause 19 of subparagraph (i) of the opening paragraph of section 1210 of the tax law, as amended by chapter 226 of the laws of 2011, is amended to read as follows: (19) the county of Herkimer 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 September first, nineteen hundred ninety-four, and ending November thirtieth, two thousand [thirteen] FIFTEEN; S 2. Section 1210-E of the tax law, as amended by chapter 226 of the laws of 2011, is amended to read as follows: S 1210-E. Sales and compensating use taxes within Herkimer county. In addition to the taxes imposed by section twelve hundred ten of this subpart or any other provision of law, the county of Herkimer is hereby authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing within the territorial limits of such county addi- tional sales and compensating use taxes at the rate of one-quarter of one percent for the period beginning December first, two thousand seven and ending November thirtieth, two thousand [thirteen] FIFTEEN, which taxes shall be identical to the taxes imposed by such county pursuant to the authority of section twelve hundred ten of this subpart. Except as hereinafter provided, all provisions of this article, including the definition and exemption provisions and the provisions relating to the
administration, collection and distribution by the commissioner, shall apply for purposes of the taxes authorized by this section in the same manner and with the same force and effect as if the language of this article had been incorporated in full in this section and had expressly referred to the taxes authorized by this section; provided, however, that any provision relating to a maximum rate shall be calculated with- out reference to the rate of additional sales and compensating use taxes herein authorized. For purposes of part IV of this article, relating to the disposition of revenues resulting from taxes collected and adminis- tered by the commissioner, the additional sales and compensating use taxes authorized by this section imposed under the authority of section twelve hundred ten of this subpart and all provisions relating to the deposit, administration and disposition of taxes, penalties and interest relating to taxes imposed by a county under the authority of section twelve hundred ten of this subpart shall, except as otherwise provided in this section, apply to the additional sales and compensating use taxes authorized by this section. S 3. Section 1262-s of the tax law, as amended by chapter 226 of the laws of 2011, is amended to read as follows: S 1262-s. Disposition of net collections from the additional one-quar- ter of one percent rate of sales and compensating use taxes in the coun- ty of Herkimer. Notwithstanding any contrary provision of law, if the county of Herkimer imposes the additional one-quarter of one percent rate of sales and compensating use taxes authorized by section twelve hundred ten-E of this article for all or any portion of the period beginning December first, two thousand seven and ending November thirti- eth, two thousand [thirteen] FIFTEEN, the county shall use all net collections from such additional one-quarter of one percent rate to pay the county's expenses for the construction of additional correctional facilities. The net collections from the additional rate imposed pursu- ant to section twelve hundred ten-E shall be deposited in a special fund to be created by such county separate and apart from any other funds and accounts of the county. Any and all remaining net collections from such additional tax, after the expenses of such construction are paid, shall be deposited by the county of Herkimer in the general fund of such coun- ty for any county purpose. S 4. This act shall take effect immediately.

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