S T A T E   O F   N E W   Y O R K
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                                  4872

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 27, 2011
                               ___________

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 authority of
  the county of Nassau to impose additional sales and  compensating  use
  taxes,  and  extending  local government assistance programs in Nassau
  county

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

  Section  1.  Clause  2 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 286 of  the  laws  of
2009, is amended to read as follows:
  (2) the county of Nassau is hereby further authorized and empowered to
adopt  and  amend  local  laws,  ordinances or resolutions imposing such
taxes at a rate which is three-quarters percent additional to the  three
percent  rate authorized above in this paragraph for such county for the
period beginning January first, nineteen hundred eighty-six  and  ending
November thirtieth, two thousand [eleven] THIRTEEN, subject to the limi-
tation  set forth in section twelve hundred sixty-two-e of this article,
and also at a rate which is one-half percent  additional  to  the  three
percent rate authorized above in this paragraph, and which is also addi-
tional  to the three-quarters percent rate also authorized above in this
clause for such county, for the period beginning September first,  nine-
teen  hundred  ninety-one  and  ending  November thirtieth, two thousand
[eleven] THIRTEEN;
  S 2. Section 1262-e of the tax law, as amended by chapter 286  of  the
laws of 2009, is amended to read as follows:
  S  1262-e.  Establishment  of  local government assistance programs in
Nassau county. 1. Towns and cities. Notwithstanding any other  provision
of  law  to  the  contrary,  for  the calendar year beginning on January
first, nineteen hundred ninety-eight and continuing through the calendar

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11151-01-1
              

S. 4872                             2

year beginning on January first, two  thousand  [eleven]  THIRTEEN,  the
county of Nassau shall enact and establish a local government assistance
program for the towns and cities within such county to assist such towns
and  cities to minimize real property taxes; defray the cost and expense
of the treatment, collection, management, disposal,  and  transportation
of  municipal  solid waste, and to comply with the provisions of chapter
two hundred ninety-nine of the laws of  nineteen  hundred  eighty-three;
and  defray  the  cost  of  maintaining  conservation  and environmental
control programs. Such special assistance  program  for  the  towns  and
cities  within  such county and the funding for such program shall equal
one-third of the revenues received by such county from the imposition of
the three-quarters percent sales and use tax during calendar  years  two
thousand  one,  two thousand two, two thousand three, two thousand four,
two thousand five, two thousand six, two thousand  seven,  two  thousand
eight,  two  thousand nine, two thousand ten, [and] two thousand eleven,
TWO THOUSAND TWELVE AND TWO THOUSAND THIRTEEN additional to the  regular
three  percent rate authorized for such county in section twelve hundred
ten of this article. The monies for such special local assistance  shall
be  paid  and  distributed to the towns and cities on a per capita basis
using the population figures in the  latest  decennial  federal  census.
Provided  further,  that  notwithstanding any other law to the contrary,
the establishment of such special assistance program shall preclude  any
city  or  town  within such county from preempting or claiming under any
other section of this chapter the revenues derived from  the  additional
tax  authorized  by section twelve hundred ten of this article. Provided
further, that any such town or towns may,  by  resolution  of  the  town
board,  apportion  all  or  a  part  of  monies received in such special
assistance program  to  an  improvement  district  or  special  district
account within such town or towns in order to accomplish the purposes of
this special assistance program.
  2. Villages. Notwithstanding any other provision of law to the contra-
ry,  for  the calendar year beginning on January first, nineteen hundred
ninety-eight and continuing through the calendar year beginning on Janu-
ary first, two thousand [eleven] THIRTEEN,  the  county  of  Nassau,  by
local law, is hereby empowered to enact and establish a local government
assistance  program  for  the villages within such county to assist such
villages to minimize real property taxes; defray the cost and expense of
the treatment, collection, management, disposal, and  transportation  of
municipal  solid  waste; and defray the cost of maintaining conservation
and environmental control programs. The funding of such local assistance
program for the villages within such county may be  provided  by  Nassau
county  during  any calendar year in which such village local assistance
program is in effect and shall not  exceed  one-sixth  of  the  revenues
received from the imposition of the three-quarters percent sales and use
tax  that  are  remaining after the towns and cities have received their
funding pursuant to the provisions of subdivision one of  this  section.
The  funding for such village local assistance program shall be paid and
distributed to the villages on a per capita basis using  the  population
figures  in  the latest decennial federal census. Provided further, that
the  establishment  of  such  village  local  assistance  program  shall
preclude  any  village  within  such  county from preempting or claiming
under any other section of this chapter the revenues  derived  from  the
additional tax authorized by section twelve hundred ten of this article.
  S 3. This act shall take effect immediately.