senate Bill S4264

Extends authorization of the county of Steuben to impose an additional one percent of sales and compensating use taxes until November 30, 2015

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Sponsor

Bill Status


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

  • 18 / Mar / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 30 / May / 2013
    • 1ST REPORT CAL.856
  • 03 / Jun / 2013
    • 2ND REPORT CAL.
  • 04 / Jun / 2013
    • ADVANCED TO THIRD READING
  • 21 / Jun / 2013
    • SUBSTITUTED BY A6243

Summary

Extends from November 30, 2013 to November 30, 2015, the authorization granted to the county of Steuben to impose an additional one percent of sales and compensating use taxes.

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Bill Details

See Assembly Version of this Bill:
A6243
Versions:
S4264
Legislative Cycle:
2013-2014
Law Section:
Tax Law
Laws Affected:
Amd ยงยง1210 & 1262-h, Tax L

Votes

7
0
7
Aye
0
Nay
1
aye with reservations
0
absent
1
excused
0
abstained
show Investigations and Government Operations committee vote details

Sponsor Memo

BILL NUMBER:S4264

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

PURPOSE: To authorize the Steuben County Legislature to extend their
additional 1% sales tax for a 2 year period.

SUMMARY OF PROVISIONS: The bill amends section 1210 of the tax law to
authorize Steuben County to impose an additional 1% sales tax ending
November 30, 2015.

JUSTIFICATION: The Steuben County Legislature has passed a resolution
requesting that the New York State Legislature introduce and pass a
bill to authorize the county to extend their existing additional 1%
sales and use tax. The county has determined that the continuation of
the additional 1% increase is the preferred method of raising revenue
to help offset the impact of the real property tax burden upon
residents.

LEGISLATIVE HISTORY: 2011 S. 4186

FISCAL IMPLICATIONS: None

EFFECTIVE DATE: Immediately

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

                                  4264

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             March 18, 2013
                               ___________

Introduced  by  Sen.  O'MARA -- 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 Steuben to impose an additional one percent of 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 26 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 132 of  the  laws  of
2011, is amended to read as follows:
  (26)  the county of Steuben 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  December first, nineteen hundred ninety-two and ending Novem-
ber thirtieth, two thousand [thirteen] FIFTEEN;
  S 2. Section 1262-h of the tax law, as amended by chapter 132  of  the
laws of 2011, is amended to read as follows:
  S  1262-h.  Allocation  and  distribution  of net collections from the
additional one percent rate of sales and compensating use taxes in Steu-
ben county. Notwithstanding any provision of law to the contrary, of the
net collections received by the county of Steuben as  a  result  of  the
imposition  of  the  additional  one  percent  rate of tax authorized by
section twelve hundred ten of this article (a) during the period  begin-
ning  December  first, nineteen hundred ninety-three and ending November
thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay
or cause to be paid to the city of Hornell the sum of two hundred  thou-
sand  dollars,  to the city of Corning the sum of three hundred thousand
dollars, and the sum of five hundred thousand dollars to the  towns  and
villages  of  the county of Steuben, on the basis of the ratio which the
full valuation of real property in each town or  village  bears  to  the
aggregate  full  valuation  of  real  property  in  all of the towns and
villages in such area. Of the net collections received by the county  of

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09927-02-3

S. 4264                             2

Steuben  as  a  result  of the imposition of said additional one percent
rate of tax authorized by section twelve hundred  ten  of  this  article
during the period beginning December first, nineteen hundred ninety-four
and  ending November thirtieth, nineteen hundred ninety-five, the county
of Steuben shall pay or cause to be paid to the city of Hornell the  sum
of  three  hundred  thousand  dollars, to the city of Corning the sum of
four hundred fifty thousand dollars, and the sum of seven hundred  fifty
thousand  dollars to the towns and villages of the county of Steuben, on
the basis of the ratio which the full valuation of real property in each
town or village bears to the aggregate full valuation of  real  property
in all of the towns and villages in such area; and (b) during the period
beginning December first, nineteen hundred ninety-five and ending Novem-
ber  thirtieth, two thousand seven, the county of Steuben shall annually
pay or cause to be paid to the city of Hornell the sum of  five  hundred
fifty  thousand  dollars,  to the city of Corning the sum of six hundred
thousand dollars, and the sum of seven hundred fifty thousand dollars to
the towns and villages of the county of Steuben, on  the  basis  of  the
ratio  which the full valuation of real property in each town or village
bears to the aggregate full valuation of real property  in  all  of  the
towns  and villages in such area; and during the period beginning Decem-
ber first, two thousand seven and ending November thirtieth,  two  thou-
sand  nine, the county of Steuben shall annually pay or cause to be paid
to the city of Hornell the sum of six hundred ten thousand  dollars,  to
the  city  of Corning the sum of six hundred fifty thousand dollars, and
the sum of seven  hundred  fifty  thousand  dollars  to  the  towns  and
villages  of  the county of Steuben, on the basis of the ratio which the
full valuation of real property in each town or  village  bears  to  the
aggregate  full  valuation  of  real  property  in  all of the towns and
villages in such area; and during the period beginning  December  first,
two  thousand  nine  and ending November thirtieth, two thousand eleven,
the county of Steuben shall annually pay or cause to be paid to the city
of Hornell the sum of seven hundred ten thousand dollars, to the city of
Corning the sum of seven hundred ten thousand dollars, and  the  sum  of
seven  hundred  fifty  thousand dollars to the towns and villages of the
county of Steuben, on the basis of the ratio which the full valuation of
real property in each town or village bears to the aggregate full  valu-
ation  of  real  property in all of the towns and villages in such area;
and during the period beginning December first, two thousand eleven  and
ending  November thirtieth, two thousand thirteen, the county of Steuben
shall annually pay or cause to be paid to the city of Hornell the sum of
seven hundred forty thousand dollars, to the city of Corning the sum  of
seven hundred forty thousand dollars, and the sum of seven hundred fifty
thousand  dollars to the towns and villages of the county of Steuben, on
the basis of the ratio which the full valuation of real property in each
town or village bears to the aggregate full valuation of  real  property
in  all  of  the  towns and villages in such area; AND DURING THE PERIOD
BEGINNING DECEMBER FIRST, TWO  THOUSAND  THIRTEEN  AND  ENDING  NOVEMBER
THIRTIETH,  TWO  THOUSAND  FIFTEEN, THE COUNTY OF STEUBEN SHALL ANNUALLY
PAY OR CAUSE TO BE PAID TO THE CITY OF HORNELL THE SUM OF SEVEN  HUNDRED
SIXTY-FIVE  THOUSAND  DOLLARS,  TO  THE CITY OF CORNING THE SUM OF SEVEN
HUNDRED SIXTY-FIVE THOUSAND DOLLARS, AND THE SUM OF SEVEN HUNDRED  FIFTY
THOUSAND  DOLLARS TO THE TOWNS AND VILLAGES OF THE COUNTY OF STEUBEN, ON
THE BASIS OF THE RATIO WHICH THE FULL VALUATION OF REAL PROPERTY IN EACH
TOWN OR VILLAGE BEARS TO THE AGGREGATE FULL VALUATION OF  REAL  PROPERTY
IN ALL OF THE TOWNS AND VILLAGES IN SUCH AREA.
  S 3. This act shall take effect immediately.

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