senate Bill S4849

Extends expiration of authorization of county of Chautauqua to impose additional 1/2% sales and use taxes until November 30, 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

  • 26 / Apr / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 30 / May / 2013
    • 1ST REPORT CAL.891
  • 03 / Jun / 2013
    • 2ND REPORT CAL.
  • 04 / Jun / 2013
    • ADVANCED TO THIRD READING
  • 21 / Jun / 2013
    • SUBSTITUTED BY A7165

Summary

Extends the expiration of the authorization of county of Chautauqua to impose an additional 1/2% sales and use taxes until November 30, 2015.

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Bill Details

See Assembly Version of this Bill:
A7165
Versions:
S4849
Legislative Cycle:
2013-2014
Law Section:
Tax Law
Laws Affected:
Amd ยง1262-o, 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:S4849

TITLE OF BILL: An act to amend the tax law, in relation to extending
the expiration of the provisions authorizing the county of Chautauqua
to impose an additional one-half of one percent sales and compensating
use taxes

PURPOSE: The purpose of this legislation is to extend the
authorization for Chautauqua County's sales tax rate of 3.5% for two
years and continue the provision that the allocation of one-fifth of
the net collections from the additional sales tax to the
municipalities be based upon population, and to continue the
authorization of the elimination of the county tax on residential home
heating fuels.

SUMMARY OF PROVISIONS:

Section 1: Clause 38 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as added by chapter 249 of the laws of
2011 is amended.

Section 2: Section 1262-o of the tax law as amended by chapter 249 of
the laws of 2011 is also amended.

JUSTIFICATION: This legislation was requested by the Chautauqua
County Legislature in Resolution number 81-13. The bill continues
Chautauqua County's additional sales tax at a rate of .5% for two
years from December 1, 2013 to November 30, 2015.

The legislation also continues the statutorily enacted provision for
the allocation of one-fifth of the net collections from the additional
sales tax to the municipalities based upon population and the
elimination of the sales tax on home heating fuel.

LEGISLATIVE HISTORY: This is new legislation.

FISCAL IMPLICATIONS: This legislation will have no fiscal implications
for the State and the county will receive additional funds in sales
tax revenue.

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
________________________________________________________________________

                                  4849

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 26, 2013
                               ___________

Introduced  by  Sen.  YOUNG  -- 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 expiration  of
  the provisions authorizing the county of Chautauqua to impose an addi-
  tional one-half of one percent 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. Item (iv) of clause 38 of subparagraph (i) of  the  opening
paragraph  of  section 1210 of the tax law, as amended by chapter 249 of
the laws of 2011, is amended to read as follows:
  (iv) one-half of one percent additional  to  the  three  percent  rate
authorized above in this paragraph for such county for the period begin-
ning December first, two thousand ten and ending November thirtieth, two
thousand [thirteen] FIFTEEN;
  S  2.  Section 1262-o of the tax law, as amended by chapter 249 of the
laws of 2011, is amended to read as follows:
  S 1262-o. Disposition of net collections from the additional  rate  of
sales  and compensating use taxes in the county of Chautauqua.  Notwith-
standing any contrary provision of law,  if  the  county  of  Chautauqua
imposes  the  additional  one  and one-quarter percent rate of sales and
compensating use taxes authorized by section twelve hundred ten of  this
article  for all or any portion of the period beginning March first, two
thousand five and ending August  thirty-first,  two  thousand  six,  the
additional one percent rate authorized by such section for all or any of
the period beginning September first, two thousand six and ending Novem-
ber  thirtieth, two thousand seven, the additional three-quarters of one
percent rate authorized by such section for all or  any  of  the  period
beginning December first, two thousand seven and ending November thirti-
eth,  two  thousand  ten, the county shall allocate one-fifth of the net
collections from the additional three-quarters of  one  percent  to  the

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10555-01-3

S. 4849                             2

cities,  towns  and villages in the county on the basis of their respec-
tive populations, determined in accordance  with  the  latest  decennial
federal  census  or  special population census taken pursuant to section
twenty of the general municipal law completed and published prior to the
end  of  the  quarter for which the allocation is made, and allocate the
remainder of the net collections from the additional  three-quarters  of
one  percent  as  follows: (1) to pay the county's expenses for Medicaid
and other expenses required by law; (2) to pay for local road and bridge
projects; (3) for the purposes of  capital  projects  and  repaying  any
debts  incurred  for  such  capital projects in the county of Chautauqua
that are not otherwise paid for by revenue received  from  the  mortgage
recording  tax;  and  (4)  for  deposit  into  a reserve fund for bonded
indebtedness established pursuant to the general municipal law. Notwith-
standing any contrary provision of law,  if  the  county  of  Chautauqua
imposes  the  additional one-half percent rate of sales and compensating
use taxes authorized by such section twelve hundred ten for all  or  any
of  the  period  beginning  December  first, two thousand ten and ending
November thirtieth, two thousand [thirteen] FIFTEEN,  the  county  shall
allocate  three-tenths  of  the net collections from the additional one-
half of one percent to the cities, towns and villages in the  county  on
the basis of their respective populations, determined in accordance with
the  latest  decennial federal census or special population census taken
pursuant to section twenty of the general municipal  law  completed  and
published  prior  to  the end of the quarter for which the allocation is
made, and allocate the remainder of the net collections from  the  addi-
tional  one-half  of  one  percent  as  follows: (1) to pay the county's
expenses for Medicaid and other expenses required by law; (2) to pay for
local road and bridge projects; (3) for the purposes of capital projects
and repaying any debts incurred for such capital projects in the  county
of  Chautauqua  that are not otherwise paid for by revenue received from
the mortgage recording tax; and (4) for deposit into a reserve fund  for
bonded  indebtedness  established pursuant to the general municipal law.
The net collections from the additional rates imposed pursuant  to  this
section shall be deposited in a special fund to be created by such coun-
ty separate and apart from any other funds and accounts of the county to
be used for purposes above described.
  S 3. This act shall take effect immediately.

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