S820-2011 - NY Senate Open Legislation - Extends for two years the authorization of additional sales and compensating use taxes for the county of Albany

Extends for two years the authorization of additional sales and use tax for the county of Albany from November 30, 2011 until November 30, 2013.

Sponsor: BRESLIN
Law Section: Tax Law / Law: Amd S1210, Tax L

S820-2011 Actions

Jun 23, 2011: SUBSTITUTED BY A508
May 9, 2011: ADVANCED TO THIRD READING
May 4, 2011: 2ND REPORT CAL.
May 3, 2011: 1ST REPORT CAL.457
Jan 5, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S820-2011 Meetings

Investigations and Government Operations: May 3, 2011

S820-2011 Calendars

Floor Calendar: May 4, 2011 , Floor Calendar: May 9, 2011 , Floor Calendar: May 10, 2011 , Floor Calendar: May 11, 2011 , Floor Calendar: May 17, 2011 , Floor Calendar: May 23, 2011 , Floor Calendar: May 24, 2011 , Floor Calendar: May 25, 2011 , Floor Calendar: Jun 1, 2011 , Floor Calendar: Jun 2, 2011 , Floor Calendar: Jun 6, 2011 , Floor Calendar: Jun 7, 2011

S820-2011 Votes

VOTE: COMMITTEE VOTE: - Investigations and Government Operations - May 3, 2011

Ayes (4): Alesi, Nozzolio, Squadron, Diaz
Ayes W/R (4): Marcellino, Golden, Zeldin, Peralta

S820-2011 Memo

BILL NUMBER:S820

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 Albany

PURPOSE:
Extends for two years the authorization of additional sales and use
tax for the County of Albany.

SUMMARY OF PROVISIONS:
Amends section 1210 of the tax law to allow the County of Albany to
extend the duration of the additional one percent of sales and use
tax through November 30, 2011.

JUSTIFICATION:
Currently the County of Albany's sales tax is slated to sunset on
November 30, 2009. In order for the County and area municipalities to
create a fiscally responsible budget and to thwart substantial
property tax increases, this extension is necessary.

LEGISLATIVE HISTORY:
2009: Chapter 108
2007: Chapter 398
2005: Chapter 530

FISCAL IMPLICATIONS:
None to the State.

EFFECTIVE DATE:
Immediately.

S820-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 S. 820                                                    A. 508
 2011-2012 Regular Sessions
 SENATE - ASSEMBLY
 (PREFILED)
 January 5, 2011
 
 IN SENATE -- Introduced by Sen. BRESLIN -- read twice and ordered print
 ed,  and  when  printed  to  be committed to the Committee on Investi
 gations and Government Operations
 IN ASSEMBLY -- Introduced by M. of A. McENENY -- read once and  referred
 to the Committee on Ways and Means
 AN  ACT to amend the tax law, in relation to the imposition of sales and
 compensating use taxes by the county of Albany
 THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM
 BLY, DO ENACT AS FOLLOWS:

 

Section  1.  Clause 10 of subparagraph (i) of the opening paragraph of
 section 1210 of the tax law, as amended by chapter 108 of  the  laws  of
 2009, is amended to read as follows:

 (10)  the  county of Albany 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, nineteen hundred ninety-two and ending Novem
 ber thirtieth, two thousand [eleven] THIRTEEN;
 

S  2. Notwithstanding any inconsistent provision of law, if the county
 of Albany imposes the additional one percent rate of sales  and  compen
 sating  use  taxes authorized by section one of this act for any portion
 of the period during which the county is so authorized  to  impose  such
 additional  one  percent  rate of such taxes, then such county of Albany
 shall allocate and distribute quarterly to the cities and  the  area  in
 the  county  outside  the  cities the same proportion of net collections
 attributable to such additional one percent rate of such taxes  as  such
 county is allocating and distributing the net collections from the coun
 ty's three percent rate of such taxes as of the date this act shall have
 become  a  law, and such portion of net collections attributable to such
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04790-01-1
        S. 820                              2                             A. 508
 additional one percent  rate  of  such  taxes  shall  be  allocated  and
 distributed  to the towns and villages in such county in the same manner
 as the net collections attributable to such county's three percent  rate
 of  such  taxes are allocated and distributed to such towns and villages
 as of the date this act shall have become a law. In the event  that  any
 city  in  the  county  of Albany exercises its prior right to impose tax
 pursuant to section 1224 of the tax law, then the county of Albany shall
 not be required to allocate and distribute net collections in accordance
 with the previous sentence for any period of time during which any  such
 city tax is in effect.
 

S 3. This act shall take effect immediately.

S820-2011: Extends for two years the authorization of additional sales and compensating use taxes for the county of Albany