Relates to the imposition of sales and compensating use taxes in the county of Erie.
Ayes (20): Kruger, Krueger, Stachowski, Oppenheimer, Montgomery, Duane, Parker, Stavisky, Dilan, Stewart-Cousins, Thompson, Breslin, Diaz, Espada, Klein, Perkins, Valesky, Peralta, Volker, Saland
Ayes W/R (4): Johnson O, LaValle, Larkin, Maziarz
Nays (9): DeFrancisco, Padavan, Seward, Farley, Hannon, Nozzolio, Leibell, Marcellino, Robach
BILL NUMBER: S7580
TITLE OF BILL : An act to amend the tax law, in relation to the imposition of sales and compensating use taxes by the county of Erie
PURPOSE OF THE BILL : To authorize Erie County to continue to impose an additional 1% County sales tax rate for an additional one year.
SUMMARY OF SPECIFIC PROVISIONS : This bill amends Section 1210(i) (4) of the Tax Law to authorize Erie County to impose an additional county sales tax rate of one percent effective December 1, 2010 and expiring November 30, 2011.
JUSTIFICATION : Erie County has requested authorization to impose an additional one percent sales and compensating use tax. The revenue anticipated from this additional tax will allow the County of Erie to continue to provide services deemed vital to the community, while maintaining a balanced budget.
PRIOR LEGISLATIVE HISTORY : Originally enacted by Chapter 985 of the laws of 1984; extended repeatedly since then, most recently through November 30, 2010 (Chapter 13 of the Laws of 2008).
FISCAL IMPLICATIONS : None to the State. Approximately $135 million annually for Erie County.
EFFECTIVE DATE : This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 7580 IN SENATE April 23, 2010 ___________Introduced by Sen. STACHOWSKI -- 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 the imposition of sales and compensating use taxes by the county of Erie THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Clause 4 of subparagraph (i) of the opening paragraph of section 1210 of the tax law, as amended by chapter 13 of the laws of 2008, is amended to read as follows: (4) the county of Erie 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 January tenth, nineteen hundred eighty-eight and ending Novem- ber thirtieth, two thousand
[ten]ELEVEN; S 2. Section 1262-q of the tax law, as amended by chapter 13 of the laws of 2008, is amended to read as follows: S 1262-q. [Disposition]ERIE COUNTY-DISPOSITION of net collections from the [additional]one percent rate of sales and compensating use taxes in [the county of Erie]EXCESS OF THREE PERCENT. Notwithstanding any provision of law to the contrary, if the county of Erie imposes the additional one percent rate of sales and compensating use taxes author- ized by section twelve hundred ten of this article during the period beginning January first, two thousand seven [and ending November thirti- eth, two thousand ten], OR THEREAFTER, the county shall allocate EACH CALENDAR YEAR the first twelve million five hundred thousand dollars of the net collections from such [additional]ONE PERCENT rate to the cities of such county and the area in such county outside its cities to be applied or distributed in the same manner and proportion as the net collections for such cities and area are applied or distributed under the revenue distribution agreement entered into pursuant to the authori- ty of subdivision (c) of section twelve hundred sixty-two of this part in effect on January first, two thousand six, and subject to allEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD16759-01-0 S. 7580 2
provisions of such agreement governing the net collections for such cities and area and shall retain the remainder of such net collections for any county purpose. S 3. This act shall take effect immediately.