senate Bill S4516

Extends the authority of the county of Ulster to impose an additional 1 percent sales and compensating use tax

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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 / Apr / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 30 / May / 2013
    • 1ST REPORT CAL.867
  • 03 / Jun / 2013
    • 2ND REPORT CAL.
  • 04 / Jun / 2013
    • ADVANCED TO THIRD READING
  • 21 / Jun / 2013
    • PASSED SENATE
  • 21 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 24 / 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

Summary

Extends the authority of the county of Ulster to impose an additional 1 percent sales and compensating use tax.

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Bill Details

See Assembly Version of this Bill:
A5130
Versions:
S4516
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §1210, Tax L; amd §3, Chap 200 of 2002

Sponsor Memo

BILL NUMBER:S4516

TITLE OF BILL: An act to amend the tax law and chapter 200 of the
laws of 2002 amending the tax law relating to certain tax rates
imposed by the county of Ulster, in relation to extending the
authority of the county of Ulster to impose and additional 1 percent
sales and compensating use tax

PURPOSE: This bill designates the county of Ulster the authority to
impose an additional 1 percent sales and compensating use tax.

SUMMARY OF PROVISIONS: Authorizes the county of Ulster to adopt and
amend local laws, or resolutions imposing such taxes at a rate which
is one percent additional to the three percent rate. The rate will
extend from September 1, 2002 and end November 13, 2015.

JUSTIFICATION: The County's burden of mandated costs has risen;
strict austerity measures undertaken in operations of the County have
not mitigated the financial burden; the County has had to impose
property tax increases; an increased sales tax will ease the burden on
property owners; the sales tax is linked to people's behavior as
consumers.

LEGISLATIVE HISTORY: Similar to S4627 of 2011-C.231 L.2011

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: Immediate.

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

                                  4516

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              April 5, 2013
                               ___________

Introduced  by  Sens. LARKIN, TKACZYK -- 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 and chapter 200 of the laws of 2002 amending
  the  tax  law  relating  to certain tax rates imposed by the county of
  Ulster, in relation to extending the authority of the county of Ulster
  to impose and additional 1 percent 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  7 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 231 of  the  laws  of
2011, is amended to read as follows:
  (7) the county of Ulster 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, two thousand two and ending November  thirti-
eth, two thousand [thirteen] FIFTEEN;
  S  2.    Section 3 of chapter 200 of the laws of 2002 amending the tax
law relating to certain tax rates imposed by the county  of  Ulster,  as
amended  by  chapter  231  of  the  laws  of 2011, is amended to read as
follows:
  S 3. If, pursuant to the authority of this act, the county  of  Ulster
imposes  sales  and  compensating use taxes at a rate greater than three
percent for all or any portion of the  period  commencing  September  1,
2002,  and  ending  November  30, [2013] 2015, net collections from such
additional rate of tax imposed during such period shall be deemed to be,
and shall be included in,  net  collections  subject  to  such  county's
existing  agreement  with  the city of Kingston entered into pursuant to
subdivision (c) of section 1262 of the tax law and such net  collections
shall be allocated in accordance with such agreement.
  S 3. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08813-01-3

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