senate Bill S4564

Extends the authorization of the county of Onondaga to impose an additional rate of sales and compensating use taxes

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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

  • 10 / Apr / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 30 / May / 2013
    • 1ST REPORT CAL.872
  • 03 / Jun / 2013
    • 2ND REPORT CAL.
  • 04 / Jun / 2013
    • ADVANCED TO THIRD READING
  • 21 / Jun / 2013
    • SUBSTITUTED BY A5499

Summary

Extends the authorization of the county of Onondaga to impose an additional rate of sales and compensating use taxes.

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Bill Details

See Assembly Version of this Bill:
A5499
Versions:
S4564
Legislative Cycle:
2013-2014
Law Section:
Tax Law
Laws Affected:
Amd ยง1210, 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:S4564

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

PURPOSE:

To extend the current authorization for Onondaga County to impose an
additional 1% sales tax rate through November 30, 2015.

SUMMARY OF PROVISIONS:

Section 1. -- Authorizes Onondaga County to continue, by local law,
the additional 1% Sales Tax rate through November 30, 2015.

Section 2. -- Provides for the distribution of funds raised from
December 1, 2013 through November 30, 2014 by the additional rate of
tax among units of local government in the County.

Section 3 -- -- Provides for the distribution of funds raised from
December 1, 2014 through November 30, 2015 by the additional rate of
tax among units of local government in the County.

Section 4 -- Effective date.

JUSTIFICATION:

This legislation, introduced at the request of Onondaga County, enacts
an extension of authorization to impose an additional 1% local Sales
Tax rate. This legislation extends such authorization for a local law
through November 30, 2015.

LEGISLATIVE HISTORY:

New bill.

FISCAL IMPLICATIONS:

None to New York State.

EFFECTIVE DATE:

Immediately.

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

                                  4564

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 10, 2013
                               ___________

Introduced  by  Sens.  DeFRANCISCO,  VALESKY  --  read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations and Government Operations

AN ACT to amend the tax law, in relation to extending the  authorization
  of  the  county  of Onondaga to impose an additional rate 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 37 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 82  of  the  laws  of
2011, is amended to read as follows:
  (37) the county of Onondaga is hereby further authorized and empowered
to  adopt  and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning September first, two thousand four, and ending November  thirtieth,
two thousand [thirteen] FIFTEEN;
  S  2.  Notwithstanding  any contrary provision of law, net collections
from the additional one percent rate of sales and compensating use taxes
which may be imposed  by  the  county  of  Onondaga  during  the  period
commencing  December  1,  2013 and ending November 30, 2014, pursuant to
the authority of section 1210 of the tax law, shall not  be  subject  to
any revenue distribution agreement entered into under subdivision (c) of
section  1262  of the tax law, but shall be allocated and distributed or
paid, at least quarterly, as follows:  (i) 3.05% to the county of  Onon-
daga  for  any  county  purpose; (ii) 95.7% to the city of Syracuse; and
(iii) 1.25% to the school districts in accordance with  subdivision  (a)
of section 1262 of the tax law.
  S  3.  Notwithstanding  any contrary provision of law, net collections
from the additional one percent rate of sales and compensating use taxes
which may be imposed  by  the  county  of  Onondaga  during  the  period

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07093-02-3

S. 4564                             2

commencing  December  1,  2014 and ending November 30, 2015, pursuant to
the authority of section 1210 of the tax law, shall not  be  subject  to
any revenue distribution agreement entered into under subdivision (c) of
section  1262  of the tax law, but shall be allocated and distributed or
paid, at least quarterly, as follows:  (i) 1.6% to the county of Ononda-
ga for any county purpose; (ii) 97.15% to  the  city  of  Syracuse;  and
(iii)  1.25%  to the school districts in accordance with subdivision (a)
of section 1262 of the tax law.
  S 4. This act shall take effect immediately.

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