Bill S4849-2013

Extends expiration of authorization of county of Chautauqua to impose additional 1/2% sales and use taxes until November 30, 2015

Extends the expiration of the authorization of county of Chautauqua to impose an additional 1/2% sales and use taxes until November 30, 2015.

Details

Actions

  • Jun 21, 2013: SUBSTITUTED BY A7165
  • Jun 4, 2013: ADVANCED TO THIRD READING
  • Jun 3, 2013: 2ND REPORT CAL.
  • May 30, 2013: 1ST REPORT CAL.891
  • Apr 26, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

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:S4849

TITLE OF BILL: An act to amend the tax law, in relation to extending the expiration of the provisions authorizing the county of Chautauqua to impose an additional one-half of one percent sales and compensating use taxes

PURPOSE: The purpose of this legislation is to extend the authorization for Chautauqua County's sales tax rate of 3.5% for two years and continue the provision that the allocation of one-fifth of the net collections from the additional sales tax to the municipalities be based upon population, and to continue the authorization of the elimination of the county tax on residential home heating fuels.

SUMMARY OF PROVISIONS:

Section 1: Clause 38 of subparagraph (i) of the opening paragraph of section 1210 of the tax law, as added by chapter 249 of the laws of 2011 is amended.

Section 2: Section 1262-o of the tax law as amended by chapter 249 of the laws of 2011 is also amended.

JUSTIFICATION: This legislation was requested by the Chautauqua County Legislature in Resolution number 81-13. The bill continues Chautauqua County's additional sales tax at a rate of .5% for two years from December 1, 2013 to November 30, 2015.

The legislation also continues the statutorily enacted provision for the allocation of one-fifth of the net collections from the additional sales tax to the municipalities based upon population and the elimination of the sales tax on home heating fuel.

LEGISLATIVE HISTORY: This is new legislation.

FISCAL IMPLICATIONS: This legislation will have no fiscal implications for the State and the county will receive additional funds in sales tax revenue.

EFFECTIVE DATE: This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 4849 2013-2014 Regular Sessions IN SENATE April 26, 2013 ___________
Introduced by Sen. YOUNG -- 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 expiration of the provisions authorizing the county of Chautauqua to impose an addi- tional one-half of one percent 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. Item (iv) of clause 38 of subparagraph (i) of the opening paragraph of section 1210 of the tax law, as amended by chapter 249 of the laws of 2011, is amended to read as follows: (iv) one-half of one percent additional to the three percent rate authorized above in this paragraph for such county for the period begin- ning December first, two thousand ten and ending November thirtieth, two thousand [thirteen] FIFTEEN; S 2. Section 1262-o of the tax law, as amended by chapter 249 of the laws of 2011, is amended to read as follows: S 1262-o. Disposition of net collections from the additional rate of sales and compensating use taxes in the county of Chautauqua. Notwith- standing any contrary provision of law, if the county of Chautauqua imposes the additional one and one-quarter percent rate of sales and compensating use taxes authorized by section twelve hundred ten of this article for all or any portion of the period beginning March first, two thousand five and ending August thirty-first, two thousand six, the additional one percent rate authorized by such section for all or any of the period beginning September first, two thousand six and ending Novem- ber thirtieth, two thousand seven, the additional three-quarters of one percent rate authorized by such section for all or any of the period beginning December first, two thousand seven and ending November thirti- eth, two thousand ten, the county shall allocate one-fifth of the net collections from the additional three-quarters of one percent to the
cities, towns and villages in the county on the basis of their respec- tive populations, determined in accordance with the latest decennial federal census or special population census taken pursuant to section twenty of the general municipal law completed and published prior to the end of the quarter for which the allocation is made, and allocate the remainder of the net collections from the additional three-quarters of one percent as follows: (1) to pay the county's expenses for Medicaid and other expenses required by law; (2) to pay for local road and bridge projects; (3) for the purposes of capital projects and repaying any debts incurred for such capital projects in the county of Chautauqua that are not otherwise paid for by revenue received from the mortgage recording tax; and (4) for deposit into a reserve fund for bonded indebtedness established pursuant to the general municipal law. Notwith- standing any contrary provision of law, if the county of Chautauqua imposes the additional one-half percent rate of sales and compensating use taxes authorized by such section twelve hundred ten for all or any of the period beginning December first, two thousand ten and ending November thirtieth, two thousand [thirteen] FIFTEEN, the county shall allocate three-tenths of the net collections from the additional one- half of one percent to the cities, towns and villages in the county on the basis of their respective populations, determined in accordance with the latest decennial federal census or special population census taken pursuant to section twenty of the general municipal law completed and published prior to the end of the quarter for which the allocation is made, and allocate the remainder of the net collections from the addi- tional one-half of one percent as follows: (1) to pay the county's expenses for Medicaid and other expenses required by law; (2) to pay for local road and bridge projects; (3) for the purposes of capital projects and repaying any debts incurred for such capital projects in the county of Chautauqua that are not otherwise paid for by revenue received from the mortgage recording tax; and (4) for deposit into a reserve fund for bonded indebtedness established pursuant to the general municipal law. The net collections from the additional rates imposed pursuant to this section shall be deposited in a special fund to be created by such coun- ty separate and apart from any other funds and accounts of the county to be used for purposes above described. S 3. This act shall take effect immediately.

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