senate Bill S4621

Extends the authorization for imposition of additional sales and compensating use tax in Columbia county until 2015

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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

  • 16 / Apr / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 30 / May / 2013
    • 1ST REPORT CAL.876
  • 03 / Jun / 2013
    • 2ND REPORT CAL.
  • 04 / Jun / 2013
    • ADVANCED TO THIRD READING
  • 21 / Jun / 2013
    • SUBSTITUTED BY A6826

Summary

Extends the authorization for imposition of additional sales and compensating use tax in Columbia county until 2015.

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Bill Details

See Assembly Version of this Bill:
A6826
Versions:
S4621
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:S4621

TITLE OF BILL: An act to amend the tax law, in relation to sales and
compensating use tax in Columbia county

PURPOSE:

This bill would allow Columbia County to adopt a local law to continue
to add an additional one percent of their sales tax to meet operating
costs of the county government.

SUMMARY OF PROVISIONS:

Section one amends Section 1210 of the Tax Law to authorize Columbia
County to continue to add an additional one percent sales tax to the
present three percent rate until November 30, 2015.

Section two requires Columbia County to allocate and distribute a
portion of the net collections to the City of Hudson and the rest of
the County in the same proportion that the County was allocating and
distributing its net collections from its three percent rate of sales
and use taxes.

Section three sets forth an immediate effective date.

EXISTING LAW:

Current law allows Columbia County to add an additional one percent to
their sales tax until November 30, 2013.

JUSTIFICATION:

Columbia County has requested authorization to continue their sales
tax collection at four percent. This legislation authorizes Columbia
County to enact a county law to continue this increase which the
County has deemed essential to meet a balanced budget for governmental
services.

LEGISLATIVE HISTORY:

Chapter 233, Laws of 2011
Chapter 121, Laws of 2009
Chapter 247, Laws of 2007
Chapter 470, Laws of 2005
Chapter 251, Laws of 2003

FISCAL IMPLICATIONS:

Additional revenue for Columbia County is anticipated if the County
adopts a local law.

EFFECTIVE DATE:

Immediately.

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

                                  4621

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 16, 2013
                               ___________

Introduced by Sen. MARCHIONE -- 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 sales and compensating use
  tax in Columbia county

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

  Section  1.  Clause 21 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 233 of  the  laws  of
2011, is amended to read as follows:
  (21) the county of Columbia 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 March first, nineteen hundred ninety-five, and ending November
thirtieth, two thousand [thirteen] FIFTEEN;
  S 2. Notwithstanding any provision of law  to  the  contrary,  if  the
county  of Columbia imposes the additional one percent rate of sales and
compensating use taxes authorized by the opening  paragraph  of  section
1210  of  the  tax  law, as extended by section one of this act, for any
portion of the period during which  such  county  is  so  authorized  to
impose  such  additional one percent rate of such taxes, then the county
of Columbia shall allocate and  distribute  quarterly  to  the  city  of
Hudson and the area in such county outside such city the same proportion
of  net  collections attributable to such additional one percent rate of
such taxes as such  county  was  allocating  and  distributing  the  net
collections  from such county's three percent rate of such taxes on July
31, 2008, and such portion of net collections attributable to such addi-
tional one percent rate of such taxes shall be allocated and distributed
to the towns and villages in such county in the same manner as  the  net
collections  attributable  to  such  county's three percent rate of such

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10273-01-3

S. 4621                             2

taxes were allocated and distributed to such towns and villages on  July
31, 2008. In the event that the city of Hudson exercises its prior right
to impose a tax pursuant to section 1224 of the tax law, then the county
of  Columbia  shall  not  be  required  to  allocate  and distribute net
collections in accordance with this  section  for  any  period  of  time
during which any such city tax is in effect.
  S 3. This act shall take effect immediately.

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