S T A T E   O F   N E W   Y O R K
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                                 8269--A

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              May 11, 2009
                               ___________

Introduced  by M. of A. PARMENT, GIGLIO -- read once and referred to the
  Committee on Ways and Means -- recommitted to the  Committee  on  Ways
  and  Means  in  accordance  with  Assembly Rule 3, sec. 2 -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN ACT to amend the tax law, in relation to extending the  authorization
  of  the county of Chautauqua to impose an additional three-quarters 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.  Clause 38 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 174 of  the  laws  of
2009, is amended to read as follows:
  (38)  the  county  of  Chautauqua  is  hereby  further  authorized and
empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
imposing  such  taxes at a rate that is: (i) one and one-quarter percent
additional to the three percent rate authorized above in this  paragraph
for  such county for the period beginning March first, two thousand five
and ending August thirty-first, two thousand six; (ii) one percent addi-
tional to the three percent rate authorized above in this paragraph  for
such  county  for the period beginning September first, two thousand six
and ending November thirtieth, two thousand seven; AND (iii) three-quar-
ters of one percent additional to  the  three  percent  rate  authorized
above  in this paragraph for such county for the period beginning Decem-
ber first, two thousand seven and ending November thirtieth,  two  thou-
sand  [ten;  and  (iv)  one-half  of one percent additional to the three
percent rate authorized above in this paragraph for such county for  the
period  beginning  December  first, two thousand ten and ending November
thirtieth, two thousand] eleven;

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08777-06-0

A. 8269--A                          2
              

  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, Herkimer, Genesee,
Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca,  Living-
ston,  Niagara,  Yates,  Tioga,  Montgomery, Delaware, Wayne, Schoharie,
Putnam, Clinton and Onondaga and the cities of Yonkers, Mount Vernon and
New Rochelle; three-quarters of one percent for the counties  of  Dutch-
ess,  Essex,  Lewis, Orange, [and] Jefferson AND CHAUTAUQUA; 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-quar-
ter  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 Sche-
nectady; one-eighth of one percent and three-eighths of one percent  for
the  county 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  (ee) of section 1224 of the tax law, as amended by
chapter 174 of the laws of 2009, is amended to read as follows:
  (ee) The county of Chautauqua shall have the sole right to impose  the
additional three-quarters [or one-half] of 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 this section  shall  be  calculated  without
reference  to the additional three-quarters [or one-half] of one percent
rate of tax which the county of Chautauqua is authorized  and  empowered
to adopt pursuant to section twelve hundred ten of this article.
  S  4.  Section 1262-o of the tax law, as amended by chapter 174 of the
laws of 2009, 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] ELEVEN, the county shall allocate one-fifth of
the net collections from the additional three-quarters 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 decen-

A. 8269--A                          3

nial 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 repay-
ing any debts incurred for such capital projects in the county of  Chau-
tauqua  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.
[Notwithstanding any contrary provision of law, if the county  of  Chau-
tauqua imposes the additional one-half percent rate of sales and compen-
sating  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 eleven, the county shall allo-
cate 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  5.  The  authorization  granted in section one of this act shall be
suspended in any sales tax quarter,  as  defined  in  paragraph  (i)  of
subdivision  1  of  section  5-a  of the tax law, in which the county of
Chautauqua is imposing, pursuant to subdivision (a) of section  1210  of
the tax law, taxes at a rate greater than zero on the retail sale or use
of  fuel  oil and coal used for residential purposes, the retail sale or
use of wood used for residential heating purposes, the sale, other  than
for  resale, of propane (except when sold in containers of less than one
hundred pounds), natural gas, electricity, steam and gas,  electric  and
steam services used for residential purposes and the use of gas or elec-
tricity used for residential purposes.
  S 6. This act shall take effect immediately.