senate Bill S4635

Signed by Governor

Relates to authorizing the county of rockland to impose an additional rate of sales and compensating use taxes

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Sponsor

Bill Status


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

  • 16 / Apr / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 30 / May / 2013
    • 1ST REPORT CAL.877
  • 03 / Jun / 2013
    • 2ND REPORT CAL.
  • 04 / Jun / 2013
    • ADVANCED TO THIRD READING
  • 13 / Jun / 2013
    • PASSED SENATE
  • 13 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 13 / Jun / 2013
    • REFERRED TO WAYS AND MEANS
  • 13 / Jun / 2013
    • SUBSTITUTED FOR A6577
  • 13 / Jun / 2013
    • ORDERED TO THIRD READING RULES CAL.134
  • 13 / Jun / 2013
    • HOME RULE REQUEST
  • 13 / Jun / 2013
    • PASSED ASSEMBLY
  • 13 / Jun / 2013
    • RETURNED TO SENATE
  • 02 / Jul / 2013
    • DELIVERED TO GOVERNOR
  • 12 / Jul / 2013
    • SIGNED CHAP.157

Summary

Extends the authorization for the county of Rockland to impose an additional rate of sales and compensating use taxes until November 20, 2015.

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Bill Details

See Assembly Version of this Bill:
A6577
Versions:
S4635
Legislative Cycle:
2013-2014
Law Section:
Tax Law
Laws Affected:
Amd ยงยง1210 & 1262-l, Tax L

Sponsor Memo

BILL NUMBER:S4635

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

PURPOSE: To authorize Rockland County to impose an additional rate of
sales and compensating use taxes until November 30, 2015.

SUMMARY OF PROVISIONS:

Section one authorizes Rockland County to impose an additional rate of
sales and compensating use taxes equal to one percent for another two
years, until November 30, 2015.

Section two authorizes the allocation and distribution of net
collections from the additional rote of sales and compensating use
taxes in Rockland County for another two years, until November 30,
2015.

Section three provides for an immediate effective date.

JUSTIFICATION: This legislation has been requested by Rockland County
so that it may keep its current rate of sales and compensating use
taxes until November 30, 2015.

LEGISLATIVE HISTORY: 2011: S.4300/A.7256 (Chapter 124 of the Laws of
2011) extended the sunset date from November 30, 2011 to November 30,
2013.

FISCAL IMPLICATIONS: None to the State. This bill would allow
Rockland County to continue to collect sales and compensating use
taxes at the current rate until November 30, 2015.

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
________________________________________________________________________

                                  4635

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 16, 2013
                               ___________

Introduced  by Sen. CARLUCCI -- 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 authorizing  the  county  of
  Rockland  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 23 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 124 of  the  laws  of
2011, is amended to read as follows:
  (23) the county of Rockland is hereby further authorized and empowered
to  adopt  and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (i) five-eighths of one percent additional  to
the three percent rate authorized above in this paragraph for such coun-
ty  for  the  period beginning March first, two thousand two, and ending
November thirtieth, two thousand [thirteen] FIFTEEN; and also (ii) at  a
rate  which  is  three-eighths  of  one  percent additional to the three
percent rate authorized above in this paragraph, and which is also addi-
tional to the five-eighths of one percent rate also authorized above  in
this  clause  for such county, for the period beginning March first, two
thousand seven and ending November thirtieth,  two  thousand  [thirteen]
FIFTEEN;
  S  2.  Section 1262-l of the tax law, as amended by chapter 124 of the
laws of 2011, is amended to read as follows:
  S 1262-l. Allocation and distribution  of  net  collections  from  the
additional rate of sales and compensating use tax in Rockland county. 1.
Notwithstanding  any  provision of law to the contrary, if the county of
Rockland imposes the additional five-eighths of one percent rate of  tax
authorized  by  section  twelve  hundred  ten of this article during the
period beginning March first, two  thousand  two,  and  ending  November

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10296-01-3

S. 4635                             2

thirtieth,  two  thousand [thirteen] FIFTEEN, such county shall allocate
and distribute twenty percent of the net  collections  from  such  addi-
tional  rate  to the towns and villages in the county in accordance with
subdivision  (c) of section twelve hundred sixty-two of this part on the
basis of the ratio which the population of each  such  town  or  village
bears to such county's total population; and
  2. Notwithstanding any provision of law to the contrary, if the county
of  Rockland imposes the additional three-eighths of one percent rate of
tax authorized by section twelve hundred ten of this article during  the
period  beginning  March  first, two thousand seven, and ending November
thirtieth, two thousand [thirteen] FIFTEEN, such county  shall  allocate
and  distribute  sixteen  and  two-thirds percent of the net collections
from such additional rate to the general funds  of  towns  and  villages
within  the  county  of  Rockland  with existing town and village police
departments from March first, two thousand seven through December  thir-
ty-first,  two  thousand seven and thirty-three and one-third percent of
the net collections from such additional rate from  January  first,  two
thousand  eight  through  November  thirtieth,  two  thousand [thirteen]
FIFTEEN. The monies allocated and distributed pursuant to this  subdivi-
sion  shall  be  allocated  and  distributed  to towns and villages with
police departments on the basis of the number  of  full-time  equivalent
police officers employed by each police department and shall not be used
for salaries heretofore or hereafter negotiated.
  S 3. This act shall take effect immediately.

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