senate Bill S3812B

Amended

Authorizes certain counties, cities and school districts to impose up to a four percent rate of sales and compensating use taxes; repealer

download pdf

Sponsor

Bill Status


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

actions

  • 21 / Feb / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 30 / Apr / 2013
    • 1ST REPORT CAL.483
  • 01 / May / 2013
    • 2ND REPORT CAL.
  • 06 / May / 2013
    • ADVANCED TO THIRD READING
  • 20 / May / 2013
    • AMENDED ON THIRD READING (T) 3812A
  • 13 / Jun / 2013
    • AMEND BY RESTORING TO ORIGINAL PRINT 3812
  • 20 / Jun / 2013
    • PASSED SENATE
  • 20 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 21 / Jun / 2013
    • REFERRED TO WAYS AND MEANS
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 31 / Jan / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 31 / Jan / 2014
    • PRINT NUMBER 3812B
  • 28 / May / 2014
    • 1ST REPORT CAL.970
  • 29 / May / 2014
    • 2ND REPORT CAL.
  • 02 / Jun / 2014
    • ADVANCED TO THIRD READING
  • 11 / Jun / 2014
    • AMENDED ON THIRD READING 3812C
  • 20 / Jun / 2014
    • COMMITTED TO RULES

Summary

Authorizes certain counties and cities to impose up to a four percent rate of sales and compensating use taxes; preserves the authority of certain municipalities to impose such taxes at rates in excess of four percent.

do you support this bill?

Bill Details

See Assembly Version of this Bill:
A7713A
Versions:
S3812
S3812A
S3812B
S3812C
Legislative Cycle:
2013-2014
Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Rpld §1210 op¶ sub¶¶ (i), (ii) & (iii), §1210-E, §1224 subs (d) - (r), (t) - (gg), amd Tax L, generally
Versions Introduced in Previous Legislative Cycles:
2011-2012: S5629B, S5629B
2009-2010: A10418, S6648A, A10418, S6648A
2013-2014: S3812

Votes

8
0
8
Aye
0
Nay
1
aye with reservations
0
absent
0
excused
0
abstained
show Investigations and Government Operations committee vote details

Sponsor Memo

BILL NUMBER:S3812B

TITLE OF BILL: An act to amend the tax law, in relation to the authori-
ty of counties to impose sales and compensating use taxes pursuant to
the authority of article 29 of such law; and to repeal certain
provisions of section 1210 and 1224 and section 1210-E of such law
relating thereto

PURPOSE:

To permanently authorize counties to impose sales and compensating use
taxes at rates up to 4%.

SUMMARY OF PROVISIONS:

Section 1 repeals the opening paragraph of subparagraph (i) of section
1210 of the Tax Law. A new subparagraph (i) is added to authorizing
cities with a population of 1 million or more and counties to imposes
taxes describe at their current rate without having to seek re-authori-
zation from the State every two years.

Section 2 repeals subparagraph (ii) of the opening paragraph of section
1210 of the Tax Law and adds a new subparagraph (ii) to allow cities
that impose taxes described in subdivision (a) of this section at the
current rates without having to seek re-authorization from the State
every two years listing those cities and their rates.

Section 3 repeals subparagraph (iii) of the opening paragraph of section
1210 of the Tax Law and adds a new subparagraph (iii) to allow the maxi-
mum rate referred to in section 1224 of this article to be calculated
without reference to the additional rates authorized for counties, other
than the counties of Cayuga, Cortland, Fulton, Madison and Otsego in
subparagraph (i) and the cities in subparagraph (ii) of this paragraph.

Section 4 adds a new subdivision (q) to Section 1210 of the Tax Law.

Section 5 repeals section 1210-E of the Tax Law.

Section 6 repeals many subdivisions of section 1224 of the Tax Law.

Section 7 Adds four new subdivisions of the Tax Law: (d), (e), (f), (g)

Section 8 amends the Tax Law to add three new sections 1262-t, 1262-u
and 1262-v concerning (t) Oneida County, (u) Clinton County and (v)
Ontario County.

Section 9 amends section 1262-s of the Tax Law, as amended by Chapter
226 of the Law of 2011 concerning the collection of an additional one-
quarter of one percent rate of sales and compensating use taxes by the
Herkimer County.

Section 10 Adds a new section, 1265, to the Tax law relating to refer-
encing.

Section 11 deals with severability.

Section 12 makes this act take effect immediately.

JUSTIFICATION:

As more and more localities have been authorized over the years to
impose additional rates of sales and use taxes, the requirement to have
their authority renewed every other year has placed an extraordinary
administrative burden on them incurring additional time and expense by
staff. This bill would provide local mandate relief by easing or elimi-
nating this burden. The biennial renewal of bills is also a burden on
the State Legislature every other year in the same way. Drafting and
renewing the State enabling legislation for this ever-expanding popu-
lation of counties and cities, and then preparing model enactments for
them to impose or extend the additional rates, have also tied up the Tax
Department's resources. Often, a county or city seeks to rush a bill
through the Legislature to meet a local fiscal emergency. These bills
often get passed without sufficient time for the Tax Department to noti-
fy vendors and other persons required to collect taxes. Those businesses
then do not have sufficient time to adjust their cash registers and take
other steps necessary to collect the correct amount of tax on the effec-
tive date of the new rate, putting them at risk and threatening the
locality's revenues until the businesses can come into compliance.

By authorizing counties and cities each to impose at their current sales
tax rate, the 52 counties and 5 cities that need the biannual renewals
will be removed. This will alleviate the workload for those laboring in
the counties, cities, New York State Legislature and New York State Tax
Department. This authorization will also enhance flexibility for coun-
ties and cities to secure needed revenues as local requirements dictate,
without the need for special state legislation.

This legislation benefits all stakeholders. it streamlines and optimizes
state and local government operations. It also helps to minimize compli-
ance problems for businesses required to collect sales and use taxes
because there will be no need for state enabling legislation allowing
cities and counties boards to adopt local enactments reauthorize their
existing tax rates.

LEGISLATIVE HISTORY:

2011-12: S.5629-B Advanced to Third Reading/A. 6575-A Ways and Means
Similar to A.10418 and S.6648A of 2009/2010

FISCAL IMPLICATIONS:

Minimal Savings.

EFFECTIVE DATE:

This act shall take effect immediately.

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

                                 3812--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 21, 2013
                               ___________

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

AN ACT to amend the tax law, in relation to the authority of counties to
  impose sales and compensating use taxes pursuant to the  authority  of
  article  29  of  such law; and to repeal certain provisions of section
  1210 and 1224 and section 1210-E of such law relating thereto

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

  Section  1.  Subparagraph (i) of the opening paragraph of section 1210
of the tax law is REPEALED and a new subparagraph (i) is added  to  read
as follows:
  (I)  WITH  RESPECT  TO A CITY OF ONE MILLION OR MORE AND THE FOLLOWING
COUNTIES (1) ANY SUCH CITY HAVING A POPULATION OF ONE MILLION OR MORE IS
HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND  AMEND  LOCAL  LAWS,  ORDI-
NANCES  OR RESOLUTIONS IMPOSING SUCH TAXES IN ANY SUCH CITY, AT THE RATE
OF FOUR AND ONE-HALF PERCENT;
  (2) THE FOLLOWING COUNTIES THAT IMPOSE TAXES DESCRIBED IN  SUBDIVISION
(A)  OF THIS SECTION AT THE RATE OF THREE PERCENT AS AUTHORIZED ABOVE IN
THIS PARAGRAPH FOR SUCH  COUNTIES  ARE  HEREBY  FURTHER  AUTHORIZED  AND
EMPOWERED  TO  ADOPT  AND  AMEND  LOCAL LAWS, ORDINANCES, OR RESOLUTIONS
IMPOSING SUCH TAXES DESCRIBED IN SUBDIVISION (A) OF THIS SECTION AT  THE
FOLLOWING  ADDITIONAL  RATES, IN QUARTER PERCENT INCREMENTS, WHICH RATES
ARE ADDITIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS  PARA-
GRAPH,  AND,  IN THE CASE OF A COUNTY AUTHORIZED TO IMPOSE MORE THAN ONE
ADDITIONAL RATE, ALSO IN ADDITION TO EACH OTHER, FOR EACH  SUCH  COUNTY,
PROVIDED  THAT (A) THE COUNTY OF ROCKLAND MAY IMPOSE ADDITIONAL RATES OF
FIVE-EIGHTHS PERCENT AND THREE-EIGHTHS PERCENT, IN LIEU OF IMPOSING SUCH

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08852-04-4

S. 3812--B                          2

ADDITIONAL RATE IN QUARTER PERCENT INCREMENTS; (B) THE COUNTY OF ONTARIO
MAY IMPOSE ADDITIONAL RATES  OF  ONE-EIGHTH  PERCENT  AND  THREE-EIGHTHS
PERCENT,  IN  LIEU  OF  IMPOSING SUCH ADDITIONAL RATE IN QUARTER PERCENT
INCREMENTS; (C) THREE-QUARTERS PERCENT OF THE ADDITIONAL RATE AUTHORIZED
TO BE IMPOSED BY THE COUNTY OF NASSAU SHALL BE SUBJECT TO THE LIMITATION
SET FORTH IN SECTION TWELVE HUNDRED SIXTY-TWO-E OF THIS ARTICLE:
  (I) ONE-QUARTER OF ONE PERCENT - NONE.
  (II) ONE-HALF OF ONE PERCENT - CHAUTAUQUA, ONTARIO, SCHENECTADY.
  (III)  THREE-QUARTERS  OF  ONE  PERCENT  - DUTCHESS, ESSEX, JEFFERSON,
LEWIS, ORANGE.
  (IV) ONE PERCENT  -  ALBANY,  BROOME,  CATTARAUGUS,  CAYUGA,  CHEMUNG,
CHENANGO, CLINTON, COLUMBIA, CORTLAND, DELAWARE, FRANKLIN, FULTON, GENE-
SEE, GREENE, LIVINGSTON, MADISON, MONROE, MONTGOMERY, NIAGARA, ONONDAGA,
ORLEANS,   OSWEGO,  OTSEGO,  PUTNAM,  RENSSELAER,  ROCKLAND,  SCHOHARIE,
SCHUYLER, SENECA, STEUBEN, SUFFOLK, SULLIVAN, TIOGA,  TOMPKINS,  ULSTER,
WAYNE, WYOMING, YATES.
  (V) ONE AND ONE-QUARTER PERCENT - HERKIMER, NASSAU.
  (VI) ONE AND ONE-HALF PERCENT - ALLEGANY.
  (VII) ONE AND THREE-QUARTERS PERCENT - ERIE, ONEIDA.
  S 2. Subparagraph (ii) of the opening paragraph of section 1210 of the
tax  law  is  REPEALED  and  a new subparagraph (ii) is added to read as
follows:
   (II) THE FOLLOWING CITIES THAT IMPOSE TAXES DESCRIBED IN  SUBDIVISION
(A) OF THIS SECTION AT THE RATE OF ONE AND ONE-HALF PERCENT OR HIGHER AS
AUTHORIZED  ABOVE  IN  THIS PARAGRAPH FOR SUCH CITIES ARE HEREBY FURTHER
AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS,  ORDINANCES,  OR
RESOLUTIONS  IMPOSING  SUCH  TAXES  DESCRIBED IN SUBDIVISION (A) OF THIS
SECTION AT THE FOLLOWING ADDITIONAL RATES,  IN  QUARTER  PERCENT  INCRE-
MENTS,  WHICH  RATES  ARE  ADDITIONAL TO THE ONE AND ONE-HALF PERCENT OR
HIGHER RATES AUTHORIZED ABOVE IN THIS PARAGRAPH AND, IN THE  CASE  OF  A
CITY  AUTHORIZED  TO IMPOSE MORE THAN ONE ADDITIONAL RATE, ALSO IN ADDI-
TION TO EACH OTHER, FOR EACH SUCH CITY:
  (1) ONE-QUARTER OF ONE PERCENT - NONE.
  (2) ONE-HALF OF ONE PERCENT - NONE.
  (3) THREE-QUARTERS OF ONE PERCENT - NONE.
  (4) ONE PERCENT - MOUNT VERNON; YONKERS; OSWEGO, FOR THE PERIOD BEGIN-
NING DECEMBER FIRST, TWO THOUSAND FOURTEEN, AND ENDING NOVEMBER  THIRTI-
ETH,  TWO THOUSAND SIXTEEN; NEW ROCHELLE, FOR THE PERIOD BEGINNING JANU-
ARY FIRST, TWO THOUSAND FIFTEEN, AND ENDING DECEMBER  THIRTY-FIRST,  TWO
THOUSAND  SIXTEEN;  WHITE  PLAINS,  FOR  THE  PERIOD BEGINNING SEPTEMBER
FIRST, TWO THOUSAND FOURTEEN, AND ENDING AUGUST THIRTY-FIRST, TWO  THOU-
SAND SIXTEEN.
  (5) ONE AND ONE-QUARTER PERCENT - NONE.
  (6) ONE AND ONE-HALF PERCENT - NONE.
  (7) ONE AND THREE-QUARTERS PERCENT - NONE.
  S  3.  Subparagraph  (iii) of the opening paragraph of section 1210 of
the tax law is REPEALED and a new subparagraph (iii) is added 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
ADDITIONAL  RATES  AUTHORIZED  FOR  COUNTIES, OTHER THAN THE COUNTIES OF
CAYUGA, CORTLAND, FULTON, MADISON, AND OTSEGO IN  SUBPARAGRAPH  (I)  AND
THE CITIES IN SUBPARAGRAPH (II) OF THIS PARAGRAPH.
  S  4.  Section 1210 of the tax law is amended by adding a new subdivi-
sion (q) to read as follows:

S. 3812--B                          3

  (Q) NOTWITHSTANDING ANY PROVISION OF THIS SECTION OR ANY OTHER LAW,  A
COUNTY  MAY, BY A MAJORITY VOTE OF ITS GOVERNING BODY, PASS A LOCAL LAW,
ORDINANCE OR RESOLUTION TO IMPOSE THE ADDITIONAL RATE OR RATES  OF  SUCH
SALES  AND  COMPENSATING  USE TAXES AUTHORIZED BY CLAUSE TWO OF SUBPARA-
GRAPH  (I)  OF THE OPENING PARAGRAPH OF THIS SECTION FOR A PERIOD NOT TO
EXCEED TWO YEARS.  ANY SUCH LOCAL LAW, ORDINANCE,  OR  RESOLUTION  SHALL
ALSO  BE  SUBJECT  TO THE PROVISIONS OF SUBDIVISIONS (D) AND (E) OF THIS
SECTION.
  S 5. Section 1210-E of the tax law is REPEALED.
  S 6. Subdivisions (d), (e), (f), (g), (h), (i), (j),  (k),  (l),  (m),
(n), (o), (p), (q), (r), (t), (u), (v), (w), (x), (y), (z), (z-1), (aa),
(bb), (cc), (dd), (ee), (ff) and (gg) of section 1224 of the tax law are
REPEALED.
  S  7. Section 1224 of the tax law is amended by adding four new subdi-
visions (d), (e), (f), and (g) to read as follows:
  (D) FOR PURPOSES OF THIS SECTION, THE TERM "PRIOR  RIGHT"  SHALL  MEAN
THE  PREFERENTIAL  RIGHT  TO IMPOSE ANY TAX DESCRIBED IN SECTIONS TWELVE
HUNDRED TWO AND TWELVE HUNDRED THREE, OR TWELVE HUNDRED TEN  AND  TWELVE
HUNDRED  ELEVEN,  OF THIS ARTICLE AND THEREBY TO PREEMPT SUCH TAX AND TO
PRECLUDE ANOTHER MUNICIPAL CORPORATION FROM IMPOSING OR  CONTINUING  THE
IMPOSITION  OF  SUCH  TAX  TO  THE  EXTENT THAT SUCH RIGHT IS EXERCISED.
HOWEVER, THE RIGHT OF PREEMPTION SHALL ONLY APPLY WITHIN THE TERRITORIAL
LIMITS OF THE TAXING JURISDICTION HAVING THE RIGHT OR PREEMPTION.
  (E) EACH OF THE FOLLOWING COUNTIES AND  CITIES  SHALL  HAVE  THE  SOLE
RIGHT  TO IMPOSE THE FOLLOWING ADDITIONAL RATE OF SALES AND COMPENSATING
USE TAXES IN EXCESS OF THREE PERCENT THAT SUCH COUNTY OR CITY IS AUTHOR-
IZED TO IMPOSE PURSUANT TO THE AUTHORITY OF SUBDIVISION (A)  OF  SECTION
TWELVE  HUNDRED  TEN OF THIS ARTICLE. SUCH ADDITIONAL RATES OF TAX SHALL
NOT BE SUBJECT TO PREEMPTION.
  (1) COUNTIES:
  (A) ONE-QUARTER OF ONE PERCENT - NONE.
  (B) ONE-HALF OF ONE PERCENT - CHAUTAUQUA, ONTARIO, SCHENECTADY.
  (C) THREE-QUARTERS OF ONE PERCENT - DUTCHESS, ESSEX, JEFFERSON, LEWIS,
ORANGE.
  (D) ONE PERCENT -  ALBANY,  BROOME,  CATTARAUGUS,  CHEMUNG,  CHENANGO,
CLINTON,  COLUMBIA,  DELAWARE,  FRANKLIN,  GENESEE,  GREENE, LIVINGSTON,
MONROE, MONTGOMERY, NIAGARA, ONONDAGA, ORLEANS, OTSEGO, PUTNAM,  RENSSE-
LAER, ROCKLAND, SCHOHARIE, SCHUYLER, SENECA, STEUBEN, SUFFOLK, SULLIVAN,
TIOGA, TOMPKINS, ULSTER, WAYNE, WYOMING, YATES.
  (E) ONE AND ONE-QUARTER PERCENT - HERKIMER, NASSAU.
  (F) ONE AND ONE-HALF PERCENT - ALLEGANY.
  (G) ONE AND THREE-QUARTERS PERCENT - ERIE, ONEIDA.
  (2) CITIES:
  (A) ONE-QUARTER OF ONE PERCENT - NONE.
  (B) ONE-HALF OF ONE PERCENT - NONE.
  (C) THREE-QUARTERS OF ONE PERCENT - NONE.
  (D) ONE PERCENT - MOUNT VERNON, NEW ROCHELLE, WHITE PLAINS, YONKERS.
  (F)  EACH  OF  THE FOLLOWING CITIES IS AUTHORIZED TO PREEMPT THE TAXES
IMPOSED BY THE COUNTY IN WHICH IT IS LOCATED PURSUANT TO  THE  AUTHORITY
OF SUBDIVISION (A) OF SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, TO THE
EXTENT  OF  ONE-HALF THE MAXIMUM AGGREGATE RATE AUTHORIZED UNDER SECTION
TWELVE HUNDRED TEN OF THIS ARTICLE, INCLUDING THE ADDITIONAL  RATE  THAT
THE  COUNTY  IN  WHICH  SUCH  CITY  IS  LOCATED IS AUTHORIZED TO IMPOSE:
AUBURN, IN CAYUGA COUNTY; CORTLAND, IN CORTLAND COUNTY; GLOVERSVILLE AND
JOHNSTOWN, IN FULTON COUNTY; ONEIDA,  IN  MADISON  COUNTY;  ONEONTA,  IN
OTSEGO  COUNTY.  AS  OF THE DATE THIS SUBDIVISION TAKES EFFECT, ANY SUCH

S. 3812--B                          4

PREEMPTION BY SUCH A CITY IN EFFECT ON SUCH DATE SHALL CONTINUE IN  FULL
FORCE  AND EFFECT UNTIL THE EFFECTIVE DATE OF A LOCAL LAW, ORDINANCE, OR
RESOLUTION ADOPTED OR AMENDED BY THE CITY  TO  CHANGE  SUCH  PREEMPTION,
PROVIDED SUCH A CITY'S RATE OF TAX IN EXCESS OF ONE AND ONE-HALF PERCENT
SHALL  NOT  CONTINUE IN EFFECT IF THE COUNTY IN WHICH IT IS LOCATED DOES
NOT EXTEND ITS  ADDITIONAL  RATE  IN  EXCESS  OF  THREE  PERCENT.    ANY
PREEMPTION  BY  SUCH  A CITY TO TAKE EFFECT UNDER THIS SUBDIVISION AFTER
THE DATE THIS SUBDIVISION TAKES EFFECT SHALL BE SUBJECT  TO  THE  NOTICE
REQUIREMENTS  IN SECTION TWELVE HUNDRED TWENTY-THREE OF THIS SUBPART AND
TO THE OTHER REQUIREMENTS OF THIS ARTICLE.
  (G) NOTWITHSTANDING THE FOREGOING PROVISIONS OF THIS SECTION OR  OTHER
LAW,  IF THE COUNTY OF DUTCHESS WITHDRAWS FROM THE METROPOLITAN COMMUTER
TRANSPORTATION DISTRICT AND IMPOSES THE ADDITIONAL THREE-EIGHTHS PERCENT
RATE OF TAX, THE NET COLLECTIONS FROM WHICH THE COUNTY HAS SET ASIDE FOR
MASS TRANSPORTATION PURPOSES, AS AUTHORIZED BY SUBPARAGRAPH (IV) OF  THE
OPENING  PARAGRAPH  OF  SECTION TWELVE HUNDRED TEN OF THIS ARTICLE, SUCH
ADDITIONAL THREE-EIGHTHS PERCENT RATE OF TAX SHALL BE IN ADDITION TO ANY
OTHER ADDITIONAL RATE OF TAX SUCH COUNTY IS  AUTHORIZED  TO  IMPOSE  AND
SHALL  NOT  BE  SUBJECT  TO PREEMPTION AND SUCH COUNTY SHALL NOT INCLUDE
SUCH ADDITIONAL THREE-EIGHTHS PERCENT RATE OF  TAX  IN  DETERMINING  ITS
ADDITIONAL RATE OF TAX ON THE AREA OF THE COUNTY OUTSIDE ANY CITY IN THE
COUNTY  IMPOSING  TAX  FOR PURPOSES OF SUBDIVISION (D) OF SECTION TWELVE
HUNDRED SIXTY-TWO OF THIS ARTICLE.
  S 8. The tax law is amended  by  adding  three  new  sections  1262-t,
1262-u and 1262-v to read as follows:
  S  1262-T.  ONEIDA COUNTY NET COLLECTIONS FROM ADDITIONAL RATE OF TAX.
NET COLLECTIONS FROM AN ADDITIONAL THREE-QUARTERS PERCENT RATE OF ONEIDA
COUNTY'S SALES AND  COMPENSATING  USE  TAXES  IMPOSED  PURSUANT  TO  THE
AUTHORITY  OF CLAUSE TWO OF SUBPARAGRAPH (I) OF THE OPENING PARAGRAPH OF
SECTION TWELVE HUNDRED TEN OF THIS ARTICLE SHALL NOT BE SUBJECT  TO  ANY
REVENUE DISTRIBUTION AGREEMENT ENTERED INTO BY THE COUNTY AND THE CITIES
IN  THE COUNTY UNDER SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO
OF THIS PART.
  S 1262-U. CLINTON COUNTY NET COLLECTIONS FROM ADDITIONAL RATE OF  TAX.
NET  COLLECTIONS  FROM ANY ADDITIONAL RATE OF SALES AND COMPENSATING USE
TAXES CLINTON COUNTY IMPOSES PURSUANT TO THE AUTHORITY OF CLAUSE TWO  OF
SUBPARAGRAPH  (I) OF THE OPENING PARAGRAPH OF SECTION TWELVE HUNDRED TEN
OF THIS ARTICLE SHALL BE PAID TO THE COUNTY AND  THE  COUNTY  SHALL  SET
ASIDE SUCH NET COLLECTIONS AND USE THEM SOLELY FOR COUNTY PURPOSES. SUCH
NET  COLLECTIONS SHALL NOT BE SUBJECT TO ANY REVENUE DISTRIBUTION AGREE-
MENT ENTERED INTO BY THE COUNTY AND THE CITY IN THE COUNTY UNDER  SUBDI-
VISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART.
  S  1262-V. ONTARIO COUNTY NET COLLECTIONS FROM ADDITIONAL RATE OF TAX.
NOTWITHSTANDING ANY LAW TO THE CONTRARY, AFTER ONTARIO COUNTY  ALLOCATES
NET  COLLECTIONS  FROM  ITS ADDITIONAL ONE-EIGHTH OF ONE PERCENT RATE OF
SALES AND COMPENSATING USE TAXES PURSUANT TO THE  AUTHORITY  OF  SECTION
TWELVE HUNDRED SIXTY-TWO-R OF THIS PART, AS ADDED BY CHAPTER THIRTY-SEV-
EN  OF  THE  LAWS OF TWO THOUSAND SIX, NET COLLECTIONS FROM THE COUNTY'S
ADDITIONAL THREE-EIGHTHS OF ONE PERCENT RATE OF SUCH TAXES SHALL BE  SET
ASIDE  FOR  COUNTY  PURPOSES  AND  SHALL NOT BE SUBJECT TO ANY AGREEMENT
ENTERED INTO BY THE COUNTY AND THE CITIES IN THE COUNTY  UNDER  SUBDIVI-
SION  (C)  OF SECTION TWELVE HUNDRED SIXTY-TWO OR SECTION TWELVE HUNDRED
SIXTY-TWO-R OF THIS PART, AS ADDED BY CHAPTER THIRTY-SEVEN OF  THE  LAWS
OF TWO THOUSAND SIX.
  S  9.  Section 1262-s of the tax law, as amended by chapter 328 of the
laws of 2013, is amended to read as follows:

S. 3812--B                          5

  S 1262-s. Disposition of net collections from the additional one-quar-
ter of one percent rate of sales and compensating use taxes in the coun-
ty of Herkimer. Notwithstanding any contrary provision of  law,  if  the
county  of  Herkimer  imposes  the additional one-quarter of one percent
rate  of  sales  and  compensating  use  taxes IN EXCESS OF FOUR PERCENT
authorized by THE OPENING PARAGRAPH OF section  twelve  hundred  [ten-E]
TEN  of  this  article  [for  all or any portion of the period beginning
December first, two thousand seven and ending  November  thirtieth,  two
thousand  fifteen],  the  county shall use all net collections from such
additional one-quarter of one percent rate to pay the county's  expenses
for  the  construction  of  additional  correctional facilities. The net
collections from [the] SUCH additional rate imposed [pursuant to section
twelve hundred ten-E] shall be deposited in a special fund to be created
by such county separate and apart from any other funds and  accounts  of
the  county.  Any and all remaining net collections from such additional
tax, after the expenses of such construction are paid, shall be deposit-
ed by the county of Herkimer in the general fund of such county for  any
county purpose.
  S  10.  The tax law is amended by adding a new section 1265 to read as
follows:
  S 1265. REFERENCES TO CERTAIN PROVISIONS AUTHORIZING ADDITIONAL  RATES
OR  TO  EXPIRATIONS OF A PERIOD. NOTWITHSTANDING ANY PROVISION OF LAW TO
THE CONTRARY: ANY REFERENCE IN ANY SECTION OF THIS CHAPTER OR OTHER LAW,
OR IN ANY LOCAL LAW, ORDINANCE, OR RESOLUTION ADOPTED  PURSUANT  TO  THE
AUTHORITY  OF THIS ARTICLE, OR IN ANY AGREEMENT ENTERED INTO BY A COUNTY
AND ALL THE CITIES IN THAT  COUNTY  UNDER  SUBDIVISION  (C)  OF  SECTION
TWELVE  HUNDRED  SIXTY-TWO  OF THIS PART, TO NET COLLECTIONS OR REVENUES
FROM A TAX IMPOSED BY A COUNTY OR CITY PURSUANT TO THE  AUTHORITY  OF  A
CLAUSE,  OR  TO  A SUBCLAUSE OF A CLAUSE, OF SUBPARAGRAPH (I) OR (II) OF
THE OPENING PARAGRAPH OF SECTION TWELVE  HUNDRED  TEN  OF  THIS  ARTICLE
REPEALED  BY  SECTION ONE OR TWO OF THE CHAPTER OF THE LAWS OF TWO THOU-
SAND FOURTEEN THAT ADDED THIS SECTION OR TO SECTION TWELVE HUNDRED TEN-E
OF THIS ARTICLE REPEALED BY SECTION FIVE OF SUCH CHAPTER OF THE LAWS  OF
TWO  THOUSAND  FOURTEEN  SHALL  BE  DEEMED  TO  BE  A  REFERENCE  TO NET
COLLECTIONS OR REVENUES FROM A TAX IMPOSED BY THAT COUNTY OR CITY PURSU-
ANT TO THE AUTHORITY OF  THE  EQUIVALENT  PROVISION  OF  CLAUSE  TWO  OF
SUBPARAGRAPH  (I)  OR  TO  SUBPARAGRAPH (II) OF THE OPENING PARAGRAPH OF
SUCH SECTION TWELVE HUNDRED TEN AS ADDED BY SUCH SECTION ONE OR  TWO  OF
SUCH CHAPTER OF THE LAWS OF TWO THOUSAND FOURTEEN.
  S  11. Severability. If any provision of this act shall for any reason
be finally adjudged by any court of competent jurisdiction to be  inval-
id,  such judgment shall not affect, impair, or invalidate the remainder
of this act, but shall be confined in its  operation  to  the  provision
directly  involved  in the controversy in which such judgment shall have
been rendered. It it hereby declared to be the intent of the legislature
that this act would have been enacted even if such invalid provision had
not been included in this act.
  S 12. This act shall take effect immediately.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.