Extends from November 30, 2011 until November 30, 2013, the expiration of the authority of the county of Ulster to impose an additional 1% sales and compensating use tax.
Ayes (59): Adams, Addabbo, Alesi, Avella, Ball, Bonacic, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Espaillat, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Huntley, Johnson, Kennedy, Klein, Krueger, Lanza, Larkin, LaValle, 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-Cousin, Valesky, Young, Zeldin
Nays (1): Parker
Excused (2): Hassell-Thomps, Kruger
TITLE OF BILL: An act to amend the tax law and chapter 200 of the laws of 2002 amending the tax law relating to certain tax rates imposed by the county of Ulster, in relation to extending the authority of the county of Ulster to impose an additional 1 percent sales and compensating use tax
PURPOSE: To extend the authority for the County of Ulster to impose sales and compensating use taxes from November 30, 2011 to November 30, 2013.
SUMMARY OF PROVISIONS: Section 1 and 2: Amends Tax Law section 1210 and Chapter 200 of the Laws of 2002 to allow the County of Ulster to have a 4 percent county sales and compensating use tax rate effective until November 30, 2013.
EXISTING LAW: Current law authorizes the County of Ulster to impose a 4 percent sales and compensating use tax until November 30, 2011.
JUSTIFICATION: This measure was requested by the Ulster County Legislature.
LEGISLATIVE HISTORY: New bill.
FISCAL IMPLICATIONS: None.
LOCAL FISCAL IMPLICATIONS: To be determined.
EFFECTIVE DATE: Immediate.
STATE OF NEW YORK ________________________________________________________________________ 4627 2011-2012 Regular Sessions IN SENATE April 13, 2011 ___________Introduced by Sen. LARKIN -- 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 and chapter 200 of the laws of 2002 amending the tax law relating to certain tax rates imposed by the county of Ulster, in relation to extending the authority of the county of Ulster to impose an additional 1 percent 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 7 of subparagraph (i) of the opening paragraph of section 1210 of the tax law, as amended by chapter 191 of the laws of 2009, is amended to read as follows: (7) the county of Ulster 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, two thousand two and ending November thirti- eth, two thousand
[eleven]THIRTEEN; S 2. Section 3 of chapter 200 of the laws of 2002 amending the tax law relating to certain tax rates imposed by the county of Ulster, as amended by chapter 191 of the laws of 2009, is amended to read as follows: S 3. If, pursuant to the authority of this act, the county of Ulster imposes sales and compensating use taxes at a rate greater than three percent for all or any portion of the period commencing September 1, 2002, and ending November 30, 2013, net collections from such additional rate of tax imposed during such period shall be deemed to be, and shall be included in, net collections subject to such county's existing agreement with the city of Kingston entered into pursuant to subdivision (c) of section 1262 of the tax law and such net collections shall be allocated in accordance with such agreement. S 3. This act shall take effect immediately.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09237-01-1