senate Bill S6209A

Extends the authority of the county of Ulster to impose an additional one percent sales and compensating use tax

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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

  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 09 / Jan / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 09 / Jan / 2014
    • PRINT NUMBER 6209A

Summary

Extends the authority of the county of Ulster to impose an additional one percent sales and compensating use tax.

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Bill Details

Versions:
S6209
S6209A
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §1210, Tax L; amd §3, Chap 200 of 2002

Sponsor Memo

BILL NUMBER:S6209A

TITLE OF BILL: An act to amend the tax law and chapter 200 of the
laws of 2002 amending the tax law relating to certain tax rates
imposed by the county of Ulster, in relation to extending the
authority of the county of Ulster to impose an additional 1 percent
sales and compensating use tax

PURPOSE: This bill designates the county of Ulster the authority to
impose an additional 1 percent sales and compensating use tax.

SUMMARY OF PROVISIONS: Authorizes the county of Ulster to adopt and
amend local laws, or resolutions imposing such taxes at a rate which
is one percent additional to the three percent rate. The rate will
extend from September 1, 2002 and end November 30, 2015.

JUSTIFICATION: The County's burden of mandated costs has risen;
strict austerity measures undertaken in operations of the County have
not mitigated the financial burden; the County has had to impose
property lax increases; an increased sales tax will ease the burden on
property owners; the sales tax is linked to people's behavior as
consumers.

LEGISLATIVE HISTORY: Similar to S4627 of 2011-C.231 L.2011

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: Immediate.

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

                                 6209--A

                            I N  S E N A T E

                               (PREFILED)

                             January 8, 2014
                               ___________

Introduced  by  Sens. LARKIN, TKACZYK -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and  Government  Operations  --  committee  discharged,  bill amended,
  ordered reprinted as amended and recommitted to said committee

AN ACT to amend the tax law and chapter 200 of the laws of 2002 amending
  the tax law relating to certain tax rates imposed  by  the  county  of
  Ulster, in relation to extending the authority of the county of Ulster
  to impose an additional 1 percent sales and compensating use tax

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

  Section 1. Clause 7 of subparagraph (i) of the  opening  paragraph  of
section  1210  of  the tax law, as amended by chapter 231 of the laws of
2011, is amended to read as follows:
  (7) the county of Ulster 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  (I)  for  the
period  beginning  September first, two thousand two and ending November
thirtieth, two thousand thirteen, AND  (II)  FOR  THE  PERIOD  BEGINNING
FEBRUARY FIRST, TWO THOUSAND FOURTEEN AND ENDING NOVEMBER THIRTIETH, TWO
THOUSAND FIFTEEN;
  S  2.    Section 3 of chapter 200 of the laws of 2002 amending the tax
law relating to certain tax rates imposed by the county  of  Ulster,  as
amended  by  chapter  231  of  the  laws  of 2011, is amended to read as
follows:
  S 3. If, pursuant to the authority of this act OR OF  THE  CHAPTER  OF
THE LAWS OF TWO THOUSAND FOURTEEN WHICH AMENDED THIS SECTION, the county
of  Ulster  imposes  sales  and compensating use taxes at a rate greater
than three percent for all or  any  portion  of  the  period  commencing
September  1, 2002, and ending November 30, 2013, OR FOR ALL OR ANY PART
OF THE PERIOD COMMENCING FEBRUARY 1, 2014, AND ENDING NOVEMBER 30, 2015,
net collections from such additional rate of  tax  imposed  during  such
[period]  PERIODS  shall  be deemed to be, and shall be included in, net

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13230-02-4

S. 6209--A                          2

collections subject to such county's existing agreement with the city of
Kingston entered into pursuant to subdivision (c) of section 1262 of the
tax law and such net collections shall be allocated in  accordance  with
such agreement.
  S  3.  Notwithstanding  any  provision  of law to the contrary, if the
county of Ulster notwithstanding adopts or amends a local law, ordinance
or resolution to impose, effective February 1, 2014, a one percent addi-
tional rate of sales and compensating use taxes authorized by this  act,
such  local  law, ordinance or resolution shall take effect on such date
notwithstanding the contrary provisions of subdivision  (d)  of  section
1210  of the tax law, and 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 January 23, 2014.
  S 4. This act shall take effect immediately.

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