senate Bill S4882

Authorizes the county of Hamilton to impose an additional 1% 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

  • 29 / Apr / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 21 / Jun / 2013
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 21 / Jun / 2013
    • ORDERED TO THIRD READING CAL.1648
  • 21 / Jun / 2013
    • SUBSTITUTED BY A7020

Summary

Authorizes the county of Hamilton to impose an additional 1% of sales and compensating use taxes.

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Bill Details

See Assembly Version of this Bill:
A7020
Versions:
S4882
Legislative Cycle:
2013-2014
Law Section:
Tax Law
Laws Affected:
Amd ยงยง1210, 1223 & 1224, Tax L

Sponsor Memo

BILL NUMBER:S4882

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

PURPOSE: To authorize Hamilton County to impose an additional one
percent rate of sales and compensating use taxes for the period
beginning December 1, 2013 and ending November 30, 2015.

SUMMARY OF PROVISIONS: Bill section 1 would add a new clause (41) to
subparagraph (i) of the opening, paragraph of section 1210 of the Tax
Law, to authorize Hamilton County to impose an additional one percent
rate of sales and compensating use taxes for the period commencing.
December 1, 2013, and ending November 30, 2015.

Bill section 2 would amend subparagraph (iii) of the opening paragraph
of section 1210 of the Tax Law, regarding the calculation of the
maximum tax rate for preemption purposes under section 1224 of the Tax
Law, to provide Hamilton County with the authority to impose an
additional one percent.

Bill section 3 would amend subdivision (a) of section 1223 of the Tax
Law, to include Hamilton County in the list of municipalities
authorized to impose an additional one percent rate of tax above the
three percent rate set in section 1210.

Bill section 4 would add a new subdivision (ii) to section 1224 of the
Tax Law to provide that Hamilton County has the sole right to impose
the additional one percent rate of tax.

Bill section 5 authorizes Hamilton County to adopt and amend local
laws, ordinances or resolutions to impose the additional rate of tax
authorized by this act on December 1, 2013.

Bill section 6 provides the effective date of the bill.

EXISTING LAW: Hamilton County currently imposes the general three
percent rate of sales and use taxes authorized pursuant to section
1210 of the Tax Law.

JUSTIFICATION: In February of 2013, the Hamilton County Board of
Supervisors passed a resolution requesting the introduction and
passage of legislation to allow the county to impose an additional one
percent rate of sales tax.

The County noted that it has continued to suffer under the burden of
decreasing state revenues and increased costs, making the County's
financial situation unsustainable.

Hamilton County is one of the few counties in the State which still
imposes a 3% local sales tax (most counties now charge 4%). In
addition, Hamilton County has the smallest population, by far, of any
county in New York State. Much of its economic activity comes from
tourism, and therefore sales tax revenue is an extremely important
part of the County's budget.


LEGISLATIVE HISTORY: Bill S.4854 and A.7272 of 2011-12

FISCAL IMPLICATIONS: None to the state.

LOCAL FISCAL IMPLICATIONS: The bill will generate additional sales
tax revenues for the County.

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
________________________________________________________________________

    S. 4882                                                  A. 7020

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                             April 29, 2013
                               ___________

IN  SENATE -- Introduced by Sen. FARLEY -- read twice and ordered print-
  ed, and when printed to be committed  to  the  Committee  on  Investi-
  gations and Government Operations

IN  ASSEMBLY  -- Introduced by M. of A. BUTLER -- read once and referred
  to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to authorizing  the  county  of
  Hamilton to impose an additional one percent 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. Subparagraph (i) of the opening paragraph of  section  1210
of the tax law is amended by adding a new clause 41 to read as follows:
  (41) THE COUNTY OF HAMILTON 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 DECEMBER FIRST, TWO THOUSAND THIRTEEN AND ENDING  NOVEMBER  THIRTI-
ETH, TWO THOUSAND FIFTEEN;
  S  2.  Subparagraph  (iii) of the opening paragraph of section 1210 of
the tax law, as amended by chapter 74 of the laws of 2010, is amended to
read as follows:
  (iii) the maximum rate referred to in section twelve  hundred  twenty-
four  of  this  article  shall  be  calculated  without reference to the
following additional rates authorized in subparagraphs (i) and  (ii)  of
this paragraph: one and one-half percent for the county of Allegany; one
percent  for  the  counties  of  Rensselaer, Erie, Cattaraugus, Wyoming,
Ulster, Albany, Suffolk, Greene, Orleans, Franklin, HAMILTON,  Herkimer,
Genesee, Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca,
Livingston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schohar-
ie, Putnam, Clinton and Onondaga and the cities of Yonkers, Mount Vernon

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10526-01-3

S. 4882                             2                            A. 7020

and  New  Rochelle;  three-quarters  of  one percent for the counties of
Dutchess, Essex, Lewis, Orange, and Jefferson; one  percent  and  three-
quarters  of  one  percent  or one-half of one percent for the county of
Oneida;  three-quarters  of  one percent and one-half of one percent for
the county of Nassau; one-half of one percent  and  one-quarter  of  one
percent  and  one-quarter  of  one percent for the city of White Plains;
one-half or one percent for the county of Tompkins; three-eighths of one
percent and five-eighths of one percent  for  the  county  of  Rockland;
one-half  of  one  percent  for  the counties of Putnam and Schenectady;
one-eighth of one percent and three-eighths of one percent for the coun-
ty of Ontario; one-half of one percent; one-half of one percent for  the
county of Sullivan; and three-quarters of one percent or one-half of one
percent for the county of Chautauqua;
  S  3.  Subdivision  (a)  of section 1223 of the tax law, as amended by
chapter 74 of the laws of 2010, is amended to read as follows:
  (a) No transaction taxable under sections twelve hundred  two  through
twelve  hundred  four  of  this  article shall be taxed pursuant to this
article by any county or by any city located therein, or by both, at  an
aggregate rate in excess of the highest rate set forth in the applicable
subdivision  of  section  twelve  hundred one of this article or, in the
case of any taxes imposed pursuant to the authority  of  section  twelve
hundred  ten  or twelve hundred eleven of this article (other than taxes
imposed by the county of Nassau, Erie,  Steuben,  Cattaraugus,  Suffolk,
Oneida,  Genesee,  Greene, Franklin, HAMILTON, Herkimer, Tioga, Orleans,
Allegany,  Ulster,  Albany,  Rensselaer,  Tompkins,  Wyoming,  Columbia,
Schuyler,  Rockland, Chenango, Monroe, Chemung, Seneca, Sullivan, Wayne,
Livingston, Schenectady, Montgomery, Delaware, Clinton, Niagara,  Yates,
Lewis,  Essex,  Dutchess, Schoharie, Putnam, Chautauqua, Orange, Oswego,
Ontario, Jefferson or Onondaga and by the county  of  Cortland  and  the
city  of Cortland and by the county of Broome and the city of Binghamton
and by the county of Cayuga and the city of Auburn and by the county  of
Otsego and the city of Oneonta and by the county of Madison and the city
of  Oneida  and  by the county of Fulton and the city of Gloversville or
the city of Johnstown as provided in section twelve hundred ten of  this
article)  at a rate in excess of three percent, except that, in the city
of Yonkers, in the city of Mount Vernon, in the city of New Rochelle, in
the city of Fulton and in the city of Oswego, the rate  may  not  be  in
excess of four percent and in the city of White Plains, the rate may not
be in excess of four percent and except that in the city of Poughkeepsie
in  the  county of Dutchess, if such county withdraws from the metropol-
itan commuter transportation district pursuant to section twelve hundred
seventy-nine-b of the public authorities law and if the revenues from  a
three-eighths  percent rate of such tax imposed by such county, pursuant
to the authority of section twelve hundred  ten  of  this  article,  are
required  by  local  laws, ordinances or resolutions to be set aside for
mass transportation purposes, the rate may not be in excess of three and
three-eighths percent.
  S 4. Section 1224 of the tax law is amended by adding a  new  subdivi-
sion (ii) to read as follows:
  (II)  THE  COUNTY  OF HAMILTON SHALL HAVE THE SOLE RIGHT TO IMPOSE THE
ADDITIONAL ONE PERCENT RATE OF TAX WHICH SUCH COUNTY  IS  AUTHORIZED  TO
IMPOSE  PURSUANT  TO THE AUTHORITY OF SECTION TWELVE HUNDRED TEN OF THIS
ARTICLE. SUCH ADDITIONAL RATE OF TAX SHALL BE IN ADDITION TO  ANY  OTHER
TAX  WHICH  SUCH  COUNTY  MAY IMPOSE OR MAY BE IMPOSING PURSUANT TO THIS
ARTICLE OR ANY OTHER LAW AND SUCH ADDITIONAL RATE OF TAX  SHALL  NOT  BE
SUBJECT  TO  PREEMPTION.  THE  MAXIMUM THREE PERCENT RATE REFERRED TO IN

S. 4882                             3                            A. 7020

THIS SECTION SHALL BE CALCULATED WITHOUT REFERENCE TO THE ADDITIONAL ONE
PERCENT RATE OF TAX WHICH THE  COUNTY  OF  HAMILTON  IS  AUTHORIZED  AND
EMPOWERED  TO ADOPT PURSUANT TO SECTION TWELVE HUNDRED TEN OF THIS ARTI-
CLE.
  S  5.  Notwithstanding  any other provision of law to the contrary, if
the county of Hamilton enacts or amends a local law, ordinance or resol-
ution to impose, effective on  December  1,  2013,  the  additional  one
percent  additional  rate of sales and compensating use taxes authorized
by this act, such local law, ordinance or resolution shall  take  effect
in  accordance with the provisions of subdivision (d) of section 1210 of
the tax law, except that the minimum notice requirements to the  commis-
sioner  of  taxation  and  finance shall be deemed complied with if such
county mails by certified or registered mail, a certified copy  of  such
local  law,  ordinance  or resolution to such commissioner at his or her
office in Albany on or before November 1, 2013.
  S 6. This act shall take effect immediately.

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