senate Bill S344B

Increases from 3/4% to 1%, the rate of additional sales and compensating use taxes the county of Essex is authorized to impose

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 05 / Jan / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 21 / Mar / 2011
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 21 / Mar / 2011
    • PRINT NUMBER 344A
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 11 / Jan / 2012
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 11 / Jan / 2012
    • PRINT NUMBER 344B

Summary

Increases from 3/4% to 1%, the rate of additional sales and compensating use taxes the county of Essex is authorized to impose.

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Bill Details

See Assembly Version of this Bill:
A150B
Versions:
S344
S344A
S344B
Legislative Cycle:
2011-2012
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยงยง1210 & 1224, Tax L
Versions Introduced in 2009-2010 Legislative Cycle:
A11466A, S8214, S8214A, A11466A

Sponsor Memo

BILL NUMBER:S344B

TITLE OF BILL:
An act
to amend the tax law, in relation to authorizing the county of Essex to
impose an additional one percent of sales and compensating use tax

PURPOSE:
To authorize Essex County to impose and additional one percent rate of
sales and compensating use taxes for the period beginning December 1,
2012 and ending November 30, 2013.

SUMMARY OF PROVISIONS:
Bill section 1 would amend clause (36) of subparagraph (i) of the
opening paragraph of section 1210 of the Tax Law, to authorize Essex
County to impose an additional one percent rate of sales and
compensating use taxes for the period commencing December 1, 2012,
and ending November 30, 2013.

Bill section 2 would amend subparagraph (iii) of the opening paragraph
of section 1210 of the Tax Law, regarding the calculation of the
maximum tax rate for preemption purposes under section 1224 of the
Tax Law, to provide that Essex County's additional one percent rate
would be excluded from that calculation.

Bill section 3 would amend subdivision (cc) of section 1224 of the Tax
Law to provide that Essex County has the sole right to impose the
additional one percent rate of tax.

Bill section 4 provides that the bill would take effect December 1,
2012, provided that Essex County would be authorized to adopt and
amend local laws, ordinances or resolutions to impose the additional
rate of tax authorized by this act on or after it becomes law.

EXISTING LAW:
Essex County currently imposes the general three percent rate of sales
and use taxes pursuant to section 1210(a)(1)(i) of the Tax Law. In
addition to its underlying three percent rate, Essex County currently
imposes an additional three-quarters of one percent rate for the
period beginning December 1, 2009, and ending November 3, 2011.
Pursuant to section 1224(cc) of the Tax Law, Essex County has the
sole right to impose its additional rate.

JUSTIFICATION:
The Essex County Board of Supervisors has requested introduction of
this legislation to allow the county to impose an additional
one quarter of one percent rate of sales tax. Due to the estimated
thirty percent increase expected in the 2011 tax levy, the county is
trying to seek additional sources of revenue to balance the 2011
budget. Essex County's current 3 3/4% is not sufficiently adequate to
offset the increased costs. Essex county intends to direct all

additional income to be derived from the additional one quarter of
one percent sales tax increase to go directly to reduce the real
property tax levy.

LEGISLATIVE HISTORY:
2010: S.8214-A Referred to Rules; A.11466-A Passed Assembly

FISCAL IMPLICATIONS:
None to the state.

LOCAL FISCAL IMPLICATIONS:
The county estimates this will generate approximately $1.5 million in
revenue

EFFECTIVE DATE:
This act shall take effect December 1, 2012; provided that on and
after the date this act shall have become a law, Essex county shall
be authorized to adopt and amend local laws, ordinances, or
resolutions to impose additional rate of tax authorized by this act
to take effect as provided for in this act.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

    S. 344--B                                              A. 150--B

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                               (PREFILED)

                             January 5, 2011
                               ___________

IN  SENATE -- Introduced by Sen. LITTLE -- read twice and ordered print-
  ed, and when printed to be committed  to  the  Committee  on  Investi-
  gations  and  Government  Operations  --  committee  discharged,  bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee  --  recommitted to the Committee on Investigations and Government
  Operations in accordance with Senate  Rule  6,  sec.  8  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

IN  ASSEMBLY -- Introduced by M. of A. SAYWARD -- read once and referred
  to the Committee on Ways  and  Means  --  committee  discharged,  bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee -- recommitted to the Committee on Ways and  Means  in  accordance
  with  Assembly  Rule  3, sec. 2 -- committee discharged, bill amended,
  ordered reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to authorizing  the  county  of
  Essex  to  impose  an additional one percent of sales and compensating
  use tax

  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 119 of  the  laws  of
2011, is amended to read as follows:
  (36) the county of Essex 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 coun-
ty  for  the period beginning [June] DECEMBER first, two thousand [four]
TWELVE, and ending November thirtieth, two thousand thirteen;

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01350-04-2

S. 344--B                           2                          A. 150--B

  S 2. Subparagraph (iii) of the opening paragraph of  section  1210  of
the tax law, as amended by chapter 74 of the laws of 2010, is amended to
read as follows:
  (iii)  the  maximum rate referred to in section twelve hundred twenty-
four of this article  shall  be  calculated  without  reference  to  the
following  additional  rates authorized in subparagraphs (i) and (ii) of
this paragraph: one and one-half percent for the county of Allegany; one
percent for the counties  of  Rensselaer,  Erie,  Cattaraugus,  Wyoming,
Ulster,  Albany,  Suffolk,  ESSEX,  Greene, Orleans, Franklin, Herkimer,
Genesee, Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca,
Livingston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schohar-
ie, Putnam, Clinton and Onondaga and the cities of Yonkers, Mount Vernon
and New Rochelle; three-quarters of one  percent  for  the  counties  of
Dutchess,  [Essex,] Lewis, Orange, and Jefferson; one percent and three-
quarters of one percent or one-half of one percent  for  the  county  of
Oneida;  three-quarters  of  one percent and one-half of one percent for
the county of Nassau; one-half of one percent  and  one-quarter  of  one
percent  and  one-quarter  of  one percent for the city of White Plains;
one-half or one percent for the county of Tompkins; three-eighths of one
percent and five-eighths of one percent  for  the  county  of  Rockland;
one-half  of  one  percent  for  the counties of Putnam and Schenectady;
one-eighth of one percent and three-eighths of one percent for the coun-
ty of Ontario; one-half of one percent[;] AND one-half  of  one  percent
for  the  county  of Sullivan; and three-quarters of one percent or one-
half of one percent for the county of Chautauqua;
  S 3. Subdivision (cc) of section 1224 of the  tax  law,  as  added  by
chapter 139 of the laws of 2004, is amended to read as follows:
  (cc) The county of Essex shall have the sole right to impose the addi-
tional  [three-quarters of] one percent rate of tax which such county is
authorized to impose pursuant to the authority of section twelve hundred
ten of this article. Such additional rate of tax shall be in addition to
any other tax which such county may impose or may be  imposing  pursuant
to  this  article or any other law and such additional rate of tax shall
not be subject to preemption. The maximum three percent rate referred to
in this section shall be calculated without reference to the  additional
[three-quarters of] one percent rate of tax which the county of Essex is
authorized and empowered to adopt pursuant to section twelve hundred ten
of this article.
  S 4. This act shall take effect December 1, 2012; provided that on and
after  the  date this act shall have become a law, Essex county shall be
authorized to adopt and amend local laws, ordinances, or resolutions  to
impose  the additional rate of tax authorized by this act to take effect
as provided for in this act.

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