Relates to extending the authorization for Ontario county to impose additional rates of sales and compensating use taxes until 2015.
TITLE OF BILL: An act to amend the tax law, in relation to extending the authorization for Ontario county to impose additional rates of sales and compensating use taxes
PURPOSE OR GENERAL IDEA OF BILL:
This bill will authorize the County of Ontario to extend the expiration of the additional county sales and compensating use tax until November 30, 2015.
SUMMARY OF SPECIFIC PROVISIONS:
Section One amends the New York State Tax Law to authorize the County of Ontario to adopt and amend local laws, ordinances and resolutions extending the additional tax rate until November 30, 2015.
Section Two contains the effective date.
The Ontario County Board of Supervisors, by Resolution No. 741-2012, adopted December 7, 2012, has requested legislation to be introduced in the State Legislature to grant Ontario County the ability to extend the additional one-eighth and three-eighths of one percent sales and compensating use tax through November 30, 2015.
PRIOR LEGISLATIVE HISTORY:
To be determined.
This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 4699 2013-2014 Regular Sessions IN SENATE April 18, 2013 ___________Introduced by COMMITTEE ON RULES -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations AN ACT to amend the tax law, in relation to extending the authorization for Ontario county to impose additional rates of sales and compensat- ing use taxes THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Clause 40 of subparagraph (i) of the opening paragraph of section 1210 of the tax law, as amended by chapter 227 of the laws of 2011, is amended to read as follows: (40) the county of Ontario is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing such taxes at a rate that is: (A) one-eighth of one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning June first, two thousand six and ending Novem- ber thirtieth, two thousand
[thirteen]FIFTEEN; and also (B) at a rate that is three-eighths of one percent additional to the three percent rate authorized above in this paragraph, and that is also additional to the one-eighth of one percent rate authorized in this clause for such county, for the period beginning September first, two thousand nine 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. LBD08893-01-3