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Investigations and Government Operations: May 24, 2011

Calendars

Active List: Jun 6, 2011 , Floor Calendar: May 25, 2011 , Floor Calendar: Jun 1, 2011 , Floor Calendar: Jun 2, 2011 , Floor Calendar: Jun 6, 2011

Votes

Memo

BILL NUMBER:S5158

TITLE OF BILL: An act to amend the tax law, in relation to the imposition of sales and compensating use taxes in the county of Jefferson

PURPOSE: Authorizes the county of Jefferson to impose an additional 3/4 percent rate of sales and compensating use taxes from September 1, 2004 through November 30, 2013.

SUMMARY OF PROVISIONS: Section 1 amends clause 37 of subparagraph (i) of the opening paragraph of section 1210 of the tax law to authorize the county of Jefferson to adopt and amend local laws, ordinances or resolutions imposing such taxes at a rate which is three-quarters of one percent additional to the three percent rate currently authorized for the period beginning September 1, 2004 and ending November 30, 2013.

Section 2. provides that this act shall take effect immediately.

JUSTIFICATION: The Jefferson County Board of Legislators has passed a resolution requesting that the New York State Legislature introduce and pass a bill to authorize the county to impose an additional three-quarters of one percent rate of sales and use tax.

LEGISLATIVE HISTORY: S.3737 of 2009: Passed Senate S.5055 of 2007: Passed Senate S.2536 of 2005: Passed Senate S.7306 of 2004: Passed Senate

FISCAL IMPLICATIONS: None to the State.

EFFECTIVE DATE: This act shall take effect immediately.

Text

STATE OF NEW YORK
________________________________________________________________________

5158

2011-2012 Regular Sessions

IN SENATE

May 3, 2011
___________

Introduced  by  Sen. RITCHIE -- 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 the imposition of sales  and
  compensating use taxes in the county of Jefferson

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

  Section 1. Clause 37 of subparagraph (i) of the opening  paragraph  of
section  1210  of  the tax law, as amended by chapter 277 of the laws of
2009, is amended to read as follows:
  (37)  the  county  of  Jefferson  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  of  one  percent
additional  to the three percent rate authorized above in this paragraph
for such county for the period beginning September first,  two  thousand
four, and ending November thirtieth, two thousand [eleven] THIRTEEN;
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09902-01-1