Bill S5146-2013

Extends the authority of the county of Nassau to impose additional sales and compensating use taxes; extends local government assistance programs in Nassau county

Extends the authority of the county of Nassau to impose additional sales and compensating use taxes; extends local government assistance programs in Nassau county.

Details

Actions

  • Jun 21, 2013: SUBSTITUTED BY A8028
  • Jun 4, 2013: ADVANCED TO THIRD READING
  • Jun 3, 2013: 2ND REPORT CAL.
  • May 30, 2013: 1ST REPORT CAL.901
  • May 10, 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:S5146

TITLE OF BILL: 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

DESCRIPTION:

This bill amends section 1210 the Tax Law to extend until November 30, 2015 the authorization for Nassau County to impose sales and compensating use taxes at the current levels and amends section 1262-e of the Tax Law to extend through 2015, the authorization for Nassau County to use sales tax revenues to assist towns, cities and villages.

SUMMARY OF PROVISIONS:

Section 1 of the bill amends clause 2 of subparagraph (i) of the opening paragraph of section 1210 of the tax law to extend until November 30, 2015 the authorization for Nassau County to impose sales and compensating use taxes at the current levels.

Section 2 of the bill amends section 1262-e of the tax law to extend the authorization for Nassau County to establish local government assistance programs through 2015.

Effective Date. The bill would become effective immediately.

REASONS FOR SUPPORT:

The authorization for Nassau County to impose sales and compensating use taxes at the current levels presently expires on November 30, 2013. Although Nassau County has significantly improved its financial management in recent years, it continues to face serious financial challenges. The County is continuing to address its financial difficulties on many fronts: cost-cutting, streamlining government agencies, restructuring debt and other measures of fiscal discipline. At this point, however, loss of monies flowing from the currently authorized level of sales and compensating use taxes, would have severe consequences for the County's financial status. By extending the authorization until November 30, 2015, this bill would assure that the County will be able to count on the same level of taxation in its attempts to regain financial health while continuing to supply acceptable levels of services to its citizens.

Section 1262-e of the Tax Law requires the County Legislature to fund a local assistance program for its town and cities with one-third of the revenues received by the County from the 3/4% sales and compensating use tax additional to the regular 3% rate authorized by Tax Law § 1210, Section 1262-e also authorizes the County to enact local legislation establishing such a program for its villages, funded from not in excess of 1/6th of the revenues received from the imposition of the 3/4% sales and compensating use tax remaining after the towns and cities have received their assistance. Towns, cities and villages receiving such funding are precluded from claiming any further funds from sales tax revenues. These jurisdictions depend on the local government assistance program to, among other things, help

defray the costs of solid waste collection and disposal, maintain conservation and environmental control programs and minimize real property taxes.

FISCAL IMPLICATIONS:

None to the State. The continuation of the current sales and compensating use tax, which is authorized by this bill, generates an estimated $343 million in 2014 and $355 million in 2015 in essential revenue for the County. Failure to do so could lead to a loss of over 3,000 jobs, or 40% of the County's workforce, and threaten basic health and safety services that the County provides to Nassau residents.

EFFECTIVE DATE:

Immediately


Text

STATE OF NEW YORK ________________________________________________________________________ 5146 2013-2014 Regular Sessions IN SENATE May 10, 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 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 246 of the laws of 2011, 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 [thirteen] FIFTEEN, subject to the limitation set forth in section twelve hundred sixty-two-e of this arti- cle, 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 additional to the three-quarters percent rate also authorized above in this clause for such county, for the period beginning September first, nineteen hundred ninety-one and ending November thirtieth, two thousand [thirteen] FIFTEEN; S 2. Section 1262-e of the tax law, as amended by chapter 246 of the laws of 2011, 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
year beginning on January first, two thousand [thirteen] FIFTEEN, 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, two thousand eleven, two thousand twelve [and], two thousand thirteen, TWO THOUSAND FOURTEEN AND TWO THOUSAND FIFTEEN additional to the regular three percent rate authorized for such county in section twelve hundred ten of this arti- cle. 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 estab- lishment 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 [thirteen] FIFTEEN, 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.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Discuss!

blog comments powered by Disqus