Authorizes Oswego county to impose an additional rate of sales and compensating use tax.
Ayes (62): Adams, Addabbo, Alesi, Avella, Ball, Bonacic, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Espaillat, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Huntley, Johnson, Kennedy, Klein, Krueger, Kruger, Lanza, Larkin, LaValle, Libous, Little, Marcellino, Martins, Maziarz, McDonald, Montgomery, Nozzolio, O'Mara, Oppenheimer, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Valesky, Young, Zeldin
TITLE OF BILL: An act to amend the tax law, in relation to extending the authorization of the county of Oswego to impose an additional one percent sales and compensating use taxes
PURPOSE: Authorizes the county of Oswego to extend an additional one percent rate of sales and compensating use taxes through November 30, 2013.
SUMMARY OF PROVISIONS: Section 1. amends clause 36 of subparagraph (i) of the opening paragraph of section 1210 of the tax law to authorize the city of Oswego to adopt and amend local laws, ordinances or resolutions imposing a one percent additional tax rate to the three percent rate currently in effect during the period beginning September 1, 2004 and ending November 30, 2011.
Section 2. provides that this act shall take effect immediately.
JUSTIFICATION: Currently, Oswego County is authorized to impose an additional 1% of sales and compensating use taxes through November 30, 2011. At the request of the Oswego County Legislature, this legislation would continue the current 1% increased level of sales and compensating use tax.
LEGISLATIVE HISTORY: S.4115 of 2009: Passed Senate S.4259 of 2007: Passed Senate S.2533 of 2005: Passed Senate S.6676 of 2004: Passed Senate
FISCAL IMPLICATIONS: None to the State.
EFFECTIVE DATE: This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 5320 2011-2012 Regular Sessions IN SENATE May 5, 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 extending the authorization of the county of Oswego to impose an additional 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. Clause 36 of subparagraph (i) of the opening paragraph of section 1210 of the tax law, as amended by chapter 144 of the laws of 2009, is amended to read as follows: (36) the county of Oswego is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing such taxes at a rate which is 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 thir- tieth, 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. LBD10460-03-1