Extends the authorization for imposition of additional sales and compensating use tax in Columbia county until 2015.
TITLE OF BILL: An act to amend the tax law, in relation to sales and compensating use tax in Columbia county
This bill would allow Columbia County to adopt a local law to continue to add an additional one percent of their sales tax to meet operating costs of the county government.
SUMMARY OF PROVISIONS:
Section one amends Section 1210 of the Tax Law to authorize Columbia County to continue to add an additional one percent sales tax to the present three percent rate until November 30, 2015.
Section two requires Columbia County to allocate and distribute a portion of the net collections to the City of Hudson and the rest of the County in the same proportion that the County was allocating and distributing its net collections from its three percent rate of sales and use taxes.
Section three sets forth an immediate effective date.
Current law allows Columbia County to add an additional one percent to their sales tax until November 30, 2013.
Columbia County has requested authorization to continue their sales tax collection at four percent. This legislation authorizes Columbia County to enact a county law to continue this increase which the County has deemed essential to meet a balanced budget for governmental services.
Chapter 233, Laws of 2011 Chapter 121, Laws of 2009 Chapter 247, Laws of 2007 Chapter 470, Laws of 2005 Chapter 251, Laws of 2003
Additional revenue for Columbia County is anticipated if the County adopts a local law.
STATE OF NEW YORK ________________________________________________________________________ 4621 2013-2014 Regular Sessions IN SENATE April 16, 2013 ___________Introduced by Sen. MARCHIONE -- 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 sales and compensating use tax in Columbia county THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Clause 21 of subparagraph (i) of the opening paragraph of section 1210 of the tax law, as amended by chapter 233 of the laws of 2011, is amended to read as follows: (21) the county of Columbia 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 March first, nineteen hundred ninety-five, and ending November thirtieth, two thousand
[thirteen]FIFTEEN; S 2. Notwithstanding any provision of law to the contrary, if the county of Columbia imposes the additional one percent rate of sales and compensating use taxes authorized by the opening paragraph of section 1210 of the tax law, as extended by section one of this act, for any portion of the period during which such county is so authorized to impose such additional one percent rate of such taxes, then the county of Columbia shall allocate and distribute quarterly to the city of Hudson and the area in such county outside such city the same proportion of net collections attributable to such additional one percent rate of such taxes as such county was allocating and distributing the net collections from such county's three percent rate of such taxes on July 31, 2008, and such portion of net collections attributable to such addi- tional one percent rate of such taxes shall be allocated and distributed to the towns and villages in such county in the same manner as the net collections attributable to such county's three percent rate of suchEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10273-01-3 S. 4621 2
taxes were allocated and distributed to such towns and villages on July 31, 2008. In the event that the city of Hudson exercises its prior right to impose a tax pursuant to section 1224 of the tax law, then the county of Columbia shall not be required to allocate and distribute net collections in accordance with this section for any period of time during which any such city tax is in effect. S 3. This act shall take effect immediately.