Bill S4982-2013

Authorizes Oneida county to impose additional rates of sales and compensating use taxes and providing for allocation and distribution of a portion of net collections from such additional rates

Extends the authorization for Oneida county to impose additional rates of sales and compensating use taxes and for allocation and distribution of a portion of net collections from such additional rates.

Details

Actions

  • Jun 21, 2013: SUBSTITUTED BY A7265
  • Jun 4, 2013: ADVANCED TO THIRD READING
  • Jun 3, 2013: 2ND REPORT CAL.
  • May 30, 2013: 1ST REPORT CAL.893
  • May 2, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Meetings

Calendars

Votes

VOTE: COMMITTEE VOTE: - Investigations and Government Operations - May 30, 2013
Ayes (6): Marcellino, Carlucci, Golden, Nozzolio, O'Mara, Squadron
Ayes W/R (2): Zeldin, Hoylman
Excused (1): Diaz

Memo

BILL NUMBER:S4982

TITLE OF BILL: An act to amend the tax law, in relation to authorizing Oneida county to impose additional rates of sales and compensating use taxes and providing for allocation and distribution of a portion of net collections from such additional rates

PURPOSE: To authorize Oneida County to impose an additional one percent rate of sales and compensating use taxes for the period beginning December 1, 2013, and ending November 30, 2015, and also to impose a second additional sales and compensating use tax rate of either three quarters of one percent or one-half of one percent for the same period. The bill also provides for distribution of a portion of the net collections from the additional one percent rate.

SUMMARY OF PROVISIONS:

Section 1 would amend clause (13) of subparagraph (i) of the opening paragraph of section 1210 of the Tax Law, to authorize Oneida County to impose an additional one percent rate of sales and compensating use taxes, as well as an additional three-quarters of one percent rate or one-half of one percent rate of such taxes, for the period commencing December 1, 2013 and ending November 30, 2015.

Section 2 would amend Tax Law section 1262-g to continue the county's current allocation and distribution scheme for a portion of the net collections from the additional one percent rate through August 31, 2015.

Section 3 provides for an immediate effective date.

JUSTIFICATION: The county of Oneida, with the consent of the Oneida County Board of Legislators, has requested this legislation to extend the increase of their sales and compensating use tax and will utilize the additional revenue to continue to provide services that it deems vital to the community, while maintaining a balanced budget.

LEGISLATIVE HISTORY: None.

FISCAL IMPLICATIONS: Additional revenue for the county.

EFFECTIVE DATE: Immediate.


Text

STATE OF NEW YORK ________________________________________________________________________ 4982 2013-2014 Regular Sessions IN SENATE May 2, 2013 ___________
Introduced by Sens. GRIFFO, VALESKY -- 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 authorizing Oneida county to impose additional rates of sales and compensating use taxes and providing for allocation and distribution of a portion of net collections from such additional rates THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Clause 13 of subparagraph (i) of the opening paragraph of section 1210 of the tax law, as amended by chapter 245 of the laws of 2011, is amended to read as follows: (13) the county of Oneida is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing such taxes at a rate which is: (i) one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning September first, nineteen hundred ninety-two and ending November thirtieth, two thousand [thirteen] FIFTEEN; and also (ii) at a rate which is three-quarters of one percent or one-half 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 eight and ending November thirtieth, two thousand [thirteen] FIFTEEN; S 2. Section 1262-g of the tax law, as amended by chapter 245 of the laws of 2011, is amended to read as follows: S 1262-g. [Allocation] ONEIDA COUNTY ALLOCATION and distribution of net collections from the additional one percent rate of sales and compensating use taxes [in Oneida county]. Notwithstanding any contrary provision of law, if the county of Oneida imposes sales and compensating use taxes at a rate which is one percent additional to the three percent
rate authorized by section twelve hundred ten of this article, as authorized by such section, (a) where a city in such county imposes tax pursuant to the authority of subdivision (a) of such section twelve hundred ten, such county shall allocate, distribute and pay in cash quarterly to such city one-half of the net collections attributable to such additional one percent rate of the county's taxes collected in such city's boundaries; (b) where a city in such county does not impose tax pursuant to the authority of such subdivision (a) of such section twelve hundred ten, such county shall allocate, distribute and pay in cash quarterly to such city not so imposing tax a portion of the net collections attributable to one-half of the county's additional one percent rate of tax calculated on the basis of the ratio which such city's population bears to the county's total population, such popu- lations as 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, which special census must include the entire area of the county; and (c) provided, however, that such county shall dedicate the first one million five hundred thousand dollars of net collections attributable to such additional one percent rate of tax received by such county after the county receives in the aggregate eighteen million five hundred thousand dollars of net collections from such additional one percent rate of tax imposed for any of the periods: [September first, two thousand ten through August thir- ty-first, two thousand eleven; September first, two thousand eleven through August thirty-first, two thousand twelve; and] September first, two thousand twelve through August thirty-first, two thousand thirteen; SEPTEMBER FIRST, TWO THOUSAND THIRTEEN THROUGH AUGUST THIRTY-FIRST, TWO THOUSAND FOURTEEN; AND SEPTEMBER FIRST, TWO THOUSAND FOURTEEN THROUGH AUGUST THIRTY-FIRST, TWO THOUSAND FIFTEEN, to an allocation on a per capita basis, utilizing figures from 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 year for which such allocation is made, which special census must include the entire area of such county, to be allocated and distributed among the towns of Oneida county by appropriation of its board of legis- lators; provided, further, that nothing herein shall require such board of legislators to make any such appropriation until it has been notified by any town by appropriate resolution and, in any case where there is a village wholly or partly located within a town, a resolution of every such village, embodying the agreement of such town and village or villages upon the amount of such appropriation to be distributed to such village or villages out of the allocation to the town or towns in which it is located. S 3. This act shall take effect immediately.

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