NY State Senate Bill 2011-S4791

Senate Bill S4791

Signed By Governor

2011-2012 Legislative Session

Relates to the imposition of additional rates of sales and compensating use taxes by Erie county; repealer

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

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jul 28, 2011	signed chap.243
Jul 22, 2011	delivered to governor
Jun 13, 2011	returned to senate passed assembly home rule request
Jun 06, 2011	ordered to third reading rules cal.67 substituted for a7254a 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.507
Apr 25, 2011	referred to investigations and government operations

Votes

- Jun 6, 2011 - Floor Vote
  S4791
  
  60
  
  Aye
  
  1
  
  Nay
  
  1
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 6, 2011
      
      aye (60)
      
      Adams
      
      Addabbo Jr.
      
      Alesi
      
      Avella
      
      Ball
      
      Bonacic
      
      Breslin
      
      Carlucci
      
      DeFrancisco
      
      Diaz
      
      Dilan
      
      Duane
      
      Espaillat
      
      Farley
      
      Flanagan
      
      Fuschillo
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      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
      
      nay (1)
      
      Grisanti
      
      absent (1)
      
      Parker
  May 3, 2011 - Investigations And Government Operations Committee Vote
  S4791
  
  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-S4791 (ACTIVE) - Details

See Assembly Version of this Bill:: A7254
Law Section:: Tax Law
Laws Affected:: Rpld §1210-D, amd §§1210, 1224 & 1262-q, Tax L

2011-S4791 (ACTIVE) - Summary

Relates to the imposition of additional rates of sales and compensating use taxes by Erie county.

2011-S4791 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S4791

TITLE OF BILL:
An act
to amend the tax law, in relation to the imposition of additional rates
of sales and compensating use taxes by Erie County and to repeal section
1210-D of the tax law in relation thereto

PURPOSE OF THE BILL:
To authorize Erie County to impose an additional
one percent rate and an additional three-quarters of one percent rate
of sales and compensating use taxes, for the period commencing
December 1, 2011, and ending November 30, 2013, and to provide for
distribution of some of the net collections from the additional
rates. The bill also repeals section l2l0-D of the Tax Law.

SUMMARY OF SPECIFIC PROVISIONS:

§ 1- Amends clause 4 of subparagraph (i) of the opening paragraph of
section 1210 of the Tax Law, which authorizes counties and cities to
impose sales and use taxes at specified rates.
Clause 4 would authorize Erie County to impose an additional one
percent rate and an additional three-quarters of one percent rate of
such taxes for the period commencing December 1, 2011, and ending
November 30, 2013. Currently the county is authorized to impose these
two additional rates through November 30, 2011, the one percent rate

pursuant to section 1210 and the three-quarters of one percent rate
pursuant to section 1210-D of the Tax Law.

§ 2- Repeals Tax Law section 1210-D, because bill section one moves
the authority to impose the additional three-quarters of one percent
rate to section 1210.

§ 3- Amends Tax Law section 1224(e) to provide that Erie County has
the sole right to impose the additional three-quarters of one percent
rate of tax, and that such additional rate is not subject to
preemption. These provisions are currently found in section 1210-D.
Section 1224(e) also has similar provisions applicable to the
additional one percent rate.

§ 4- Amends Tax Law section 1262-q to continue the county's current
allocation and distribution scheme for a portion of the net
collections from the additional one percent rate. Section 1262-q
would also be amended to provide that net collections from the
additional three-quarters of one percent rate shall be used by the
county solely for county purposes and shall not be subject to any
revenue distribution agreement the county entered into under section
1262(c) of the Tax Law.
Identical provisions applicable to the additional three-quarters of
one percent rate are currently found in section 1210-D.

§ 5- Provides that the bill would take effect immediately, provided
that bill section 2 repealing Tax Law section 1210-D would take
effect December 1, 2011.

JUSTIFICATION:


Erie County has requested authorization to require an
additional one percent and three-quarters percent sales and
compensating use tax. The revenue anticipated from this additional
tax will allow the County of Erie to continue to provide services
deemed vital to the community while maintaining a balanced budget.

EXISTING LAW:
Section 1210 of the Tax Law authorizes counties and
cities to impose sales and compensating use taxes generally at a rate
not to exceed three percent. More than 50 counties outside New York
City and five cities are each authorized to impose an additional rate
of tax in excess of three percent. Pursuant to section 1210(a), a
county or city can impose the "general" sales and use taxes,
consisting of the six subdivisions of section 1105 of the Tax Law,
which imposes the State's sales taxes, and of the related
compensating use taxes in section 1110 of the Tax Law, which imposes
the State's use taxes. Or, pursuant to section 1210(b), a county or
city can impose one or more of the taxes described in section
1105(b), (d), (e), or (f), which are known as the "segmented taxes,"
plus related use taxes. Erie County currently imposes the "general"
sales and use taxes at the rate of three percent. The county is also
authorized to, and does, impose an additional one percent rate
pursuant to section 1210 of the Tax Law for the period December
1, 2009, through November 30, 2011. The county is also authorized to,
and does, impose an additional three-quarters of one percent rate
pursuant to section 1210-D of the Tax Law for the period
December 1, 2009, through November 30, 2011. All of the substantive
provisions of section 1210-D, repealed by bill section 2, are
incorporated into the relevant portions of sections 1210, 1224(e),
and 1262-q of the Tax Law by the other sections of the bill.

PRIOR LEGISLATIVE HISTORY:

FISCAL IMPLICATIONS:
None to the State. Failure to extend the
additional one percent and three-quarters percent sales and
compensating use tax rate would mean the annual loss of nearly $250
million in County revenue and would create a severe challenge to the
continued operation of County government and its delivery of services.

EFFECTIVE DATE:
This act shall take effect immediately, provided that
section two of this act shall take effect December first, two
thousand eleven.

2011-S4791 (ACTIVE) - Bill Text download pdf

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

                                  4791

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 25, 2011
                               ___________

Introduced  by  Sen.  RANZENHOFER -- 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 the imposition of additional
  rates of sales and compensating use taxes by Erie County and to repeal
  section 1210-D of the tax law in relation thereto

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

  Section 1. Clause 4 of subparagraph (i) of the  opening  paragraph  of
section  1210  of  the tax law, as amended by chapter 266 of the laws of
2010, is amended to read as follows:
  (4) the county of Erie is hereby further authorized and  empowered  to
adopt  and  amend  local  laws,  ordinances or resolutions imposing such
taxes (I) 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 January tenth, nineteen hundred eighty-eight and ending Novem-
ber  thirtieth, two thousand [eleven] THIRTEEN; AND (II) AT A RATE WHICH
IS THREE-QUARTERS OF ONE PERCENT ADDITIONAL TO THE  THREE  PERCENT  RATE
AUTHORIZED  ABOVE IN THIS PARAGRAPH, AND WHICH IS ALSO ADDITIONAL TO THE
ONE PERCENT RATE ALSO AUTHORIZED ABOVE IN THIS CLAUSE FOR  SUCH  COUNTY,
FOR THE PERIOD BEGINNING DECEMBER FIRST, TWO THOUSAND ELEVEN, AND ENDING
NOVEMBER THIRTIETH, TWO THOUSAND THIRTEEN;
  S 2. Section 1210-D of the tax law is REPEALED.
  S 3. Subdivision (e) of section 1224 of the tax law, as added by chap-
ter 985 of the laws of 1984, is amended to read as follows:
  (e)  The  county of Erie shall have the sole right to impose the addi-
tional one percent rate AND THE ADDITIONAL THREE-QUARTERS OF ONE PERCENT
RATE of tax which such county is authorized to impose  pursuant  to  the
authority of section twelve hundred ten OF THIS ARTICLE, such additional
[rate]  RATES  of  tax  shall be [an] IN addition to any other tax which
such county may impose or may be imposing pursuant to  this  article  or

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10580-03-1

S. 4791                             2

any  other  law  and  such  additional  [rate] RATES of tax shall not be
subject to preemption. The maximum three percent  rate  referred  to  in
this section shall be calculated without reference to the additional one
percent  rate  AND  THE ADDITIONAL THREE-QUARTERS OF ONE PERCENT RATE of
tax which the county of Erie is authorized and empowered to adopt pursu-
ant to section twelve hundred ten OF THIS ARTICLE.
  S 4. Section 1262-q of the tax law, as amended by chapter 266  of  the
laws of 2010, is amended to read as follows:
  S  1262-q.  Erie  county-disposition  of  net collections from the one
percent [rate] AND THE THREE-QUARTERS OF ONE PERCENT RATES of sales  and
compensating  use  taxes in excess of three percent. Notwithstanding any
provision of law to the contrary[,  if]:  (1)  IF  the  county  of  Erie
imposes  the  additional  one percent rate of sales and compensating use
taxes authorized by ITEM (I) OF CLAUSE (4) OF SUBPARAGRAPH  (I)  OF  THE
OPENING  PARAGRAPH  OF section twelve hundred ten of this article during
the period beginning January first, two thousand seven,  or  thereafter,
the  county  shall  allocate each calendar year the first twelve million
five hundred thousand dollars of  the  net  collections  from  such  one
percent  rate  to  the cities of such county and the area in such county
outside its cities to be applied or distributed in the same  manner  and
proportion  as  the net collections for such cities and area are applied
or distributed under the revenue  distribution  agreement  entered  into
pursuant  to  the authority of subdivision (c) of section twelve hundred
sixty-two of this part in effect on January first, two thousand six, and
subject  to  all  provisions  of  such  agreement  governing   the   net
collections  for  such cities and area and shall retain the remainder of
such net collections for any county purpose.
  (2) NET COLLECTIONS FROM THE ADDITIONAL THREE-QUARTERS OF ONE  PERCENT
RATE  OF  SALES  AND  COMPENSATING USE TAXES WHICH THE COUNTY MAY IMPOSE
DURING THE PERIOD COMMENCING DECEMBER FIRST, TWO  THOUSAND  ELEVEN,  AND
ENDING  NOVEMBER  THIRTIETH,  TWO  THOUSAND  THIRTEEN,  PURSUANT  TO THE
AUTHORITY OF ITEM (II) OF CLAUSE (4) OF SUBPARAGRAPH (I) OF THE  OPENING
PARAGRAPH OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE SHALL BE USED BY
THE  COUNTY  SOLELY  FOR COUNTY PURPOSES AND SHALL NOT BE SUBJECT TO ANY
REVENUE DISTRIBUTION AGREEMENT THE COUNTY ENTERED INTO PURSUANT  TO  THE
AUTHORITY OF SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS
PART.
  S 5. This act shall take effect immediately, provided that section two
of this act shall take effect December first, two thousand eleven.

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