Senate Bill S3301B

2009-2010 Legislative Session

Extends from November 30, 2010 to November 30, 2011, the expiration of the authority of the county of Chautauqua to impose an additional 3/4% sales and use taxes

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Nov 05, 2010	print number 3301b
Nov 05, 2010	amend (t) and recommit to investigations and government operations
May 24, 2010	print number 3301a
May 24, 2010	amend and recommit to investigations and government operations
Jan 06, 2010	referred to investigations and government operations
Jun 30, 2009	committee discharged and committed to rules
Mar 16, 2009	referred to investigations and government operations

Bill Amendments

2009-S3301 - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§1210, 1224 & 1262-o, Tax L

2009-S3301 - Summary

Authorizes the county of Chautaugua to impose an additional one-half or three-quarters of one percent sales and compensating use taxes.

2009-S3301 - Sponsor Memo

                                 BILL NUMBER:  S3301

 TITLE OF BILL :

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


 PURPOSE :

The purpose of this legislation is to extend the authorization for
Chautauqua County's sales tax rate of 3.75%, to continue the
authorization for the allocation of one-fifth of the net collections
from the additional three quarters of one percent sales tax to the
municipalities based upon population and to continue the authorization
of the elimination of the county tax on residential home heating
fuels.

 SUMMARY OF PROVISIONS :

Clause 38 of subparagraph (i) of the opening paragraph of section 1210
of the tax law, as added by chapter 468 of the laws of 2007 is
amended.

 JUSTIFICATION :

In 2005, Chautauqua County requested authorization to impose an
additional sales tax of 1.25% to be used for paying the escalating
mandated cost of Medicaid and other expenses. In 2006, citing the
State's passage of Medicaid cap legislation the county requested that
the additional tax rate be lowered to 1%.

This legislation continues Chautauqua County's additional sale tax as
provided for at a reduced rate of .75% and the elimination of the
County's sales tax on home heating fuels. The legislation also
provides for the allocation of one-fifth of the net collections from
the additional three quarters of one percent sales tax to the
municipalities based upon population.

 LEGISLATIVE HISTORY :

In 2005, legislation was passed authorizing Chautauqua County to
increase their sales tax rate by an additional 1.25%. In 2006, at the
request of Chautauqua County the additional sale tax rate was lowered
to 1%. This would extend the provisions of Chapter 468 of the Laws of
2007 for two years.

 FISCAL IMPLICATIONS :

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

Consumers of home heating fuel will continue to save in energy costs
due to the elimination of the county sales tax on heating fuels.

 EFFECTIVE DATE :
Immediately.

2009-S3301 - Bill Text download pdf

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

                                  3301

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             March 16, 2009
                               ___________

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  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 468 of  the  laws  of
2007, 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 [nine] ELEVEN;
  S  2.  Section 1262-o of the tax law, as amended by chapter 468 of the
laws of 2007, 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08777-01-9

S. 3301                             2

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, and 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 [nine] 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-
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.
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. 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 4. This act shall take effect immediately.

2009-S3301A - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§1210, 1224 & 1262-o, Tax L

2009-S3301A - Summary

Authorizes the county of Chautaugua to impose an additional one-half or three-quarters of one percent sales and compensating use taxes.

2009-S3301A - Sponsor Memo

                                 BILL NUMBER:  S3301A

 TITLE OF BILL :
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


 PURPOSE :
The purpose of this legislation is to extend the authorization for
Chautauqua County's sales tax rate of 3.75%, to continue the
authorization for the allocation of one-fifth of the net collections
from the additional three-quarters of one percent sales tax to the
municipalities based upon population and to continue the authorization
of the elimination of the county tax on residential home heating
fuels.

 SUMMARY OF PROVISIONS :
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.

 JUSTIFICATION :
In 2005, Chautauqua County requested authorization to impose an
additional sales tax of 1.25% to be used for paying the escalating
mandated cost of Medicaid and other expenses. In 2006, citing the

State's passage of Medicaid cap legislation the county requested that
the additional tax rate be lowered to 1%. In 2007, authorization was
given to the county to continue the additional sales tax at a reduced
rate of .75%. In 2009, authorization was given to the county to
continue the additional sales tax at a reduced rate of .75%. until
November 30, 2010, at which time it would be reduced to a rate of
.50%. The County has requested this legislation be enacted to continue
the .75% additional sales tax rate until November 30, 2011.

This legislation continues Chautauqua County's additional sale tax as
provided for at a reduced rate of .75% and the elimination of the
County's sales tax on home heating fuels from December I, 2010, to
November 30, 2011. The legislation also provides for the allocation of
one-fifth of the net collections from the additional three-quarters of
one percent sales tax to the municipalities based upon population.

 LEGISLATIVE HISTORY :
This would amend the provisions of Chapter 174 of the Laws of 2009 to
continue the county's additional authorized sales tax at a reduced
rate of .75% for one additional year from December 1, 2010 to November
30, 2011.

 FISCAL IMPLICATIONS : This legislation will have no fiscal
implications for the State and the county will receive additional
funds in sales tax revenue.  Consumers of home heating fuel will
continue to save in energy costs due to the elimination of the county
sales tax on heating fuels.

 EFFECTIVE DATE :
This act shall take effect immediately.

2009-S3301A - Bill Text download pdf

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

                                 3301--A

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             March 16, 2009
                               ___________

Introduced  by  Sen.  YOUNG  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- recommitted to the Committee on Investigations  and
  Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
  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.
                                                           LBD08777-05-0

S. 3301--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-

S. 3301--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.

2009-S3301B (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§1210, 1224 & 1262-o, Tax L

2009-S3301B (ACTIVE) - Summary

Authorizes the county of Chautaugua to impose an additional one-half or three-quarters of one percent sales and compensating use taxes.

2009-S3301B (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S3301B

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

PURPOSE:
The purpose of this legislation is to authorize the county of Chautauqua
to impose an additional one-half or three-quarters of one percent sales
and compensating use taxes.

SUMMARY OF PROVISIONS:
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.

JUSTIFICATION:
In 2005, Chautauqua County requested authorization to impose an addi-
tional sales tax of 1.25% to be used for paying the escalating mandated
cost of Medicaid and other expenses. In 2006, citing the State's passage
of Medicaid cap legislation the county requested that the additional tax
rate be lowered to 1%. In 2007, authorization was given to the county to
continue the additional sales tax at a reduced rate of .75%. In 2009,
authorization was given to the county to continue the additional sales
tax at a reduced rate of .75%, until November 30, 2010, at which time it

would be reduced to a rate of .50%. The County has requested this legis-
lation be enacted to continue the .75% additional sales tax rate until
November 30, 2011.

This legislation continues Chautauqua County's additional sale tax as
provided for at a reduced rate of .75% and the elimination of the Coun-
ty's sales tax on home heating fuels from December 1, 2010, to November
30, 2011. The legislation also provides for the allocation of one-fifth
of the net collections from the additional three-quarters of one percent
sales tax to the municipalities based upon population.

The bill has been amended to ensure that the .50% provision of current
law would not be nullified if it is passed after October 31, 2010.  This
provision is necessary because after October 31, 2010, should the addi-
tional .75% authorization be passed, it would conflict with the state's
first sales tax quarter. The county must therefore be given the ability
to impose either one of the two rates of .50% or .75%.  If the legis-
lation were to be adopted authorizing just the .75% after October 31,
2010, the county would lose all tax revenue for a whole sales tax quar-
ter. This is because, according to the Department of Taxation and
Finance there are thirty-day advance notice requirements for them to
change their rate, which they would not be able to meet. Without an
option to remain at the current rate of .50% for the first sales tax
quarter, the county would be locked into the first sales tax quarter at
essentially 0% additional sales tax rate.  This provision allows them to

continue at the current rate of .50% for the remaining of the first
sales tax quarter, and then to begin the .75% rate at the start of the
second sales tax quarter.

LEGISLATIVE HISTORY:
This would amend the provisions of Chapter 174 of the Laws of 2009 to
continue the county's additional authorized sales tax at a reduced rate
of .75% for one additional year from December 1, 2010 to November 30,
2011.

FISCAL IMPLICATIONS:
This legislation will have no fiscal implications for the State and the
county will receive additional funds in sales tax revenue.  Consumers of
home heating fuel will continue to save in energy costs due to the elim-
ination of the county sales tax on heating fuels.

EFFECTIVE DATE:
This act shall take effect immediately.

2009-S3301B (ACTIVE) - Bill Text download pdf

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

                                 3301--B

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             March 16, 2009
                               ___________

Introduced  by  Sen.  YOUNG  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- recommitted to the Committee on Investigations  and
  Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted  to  said committee -- committee discharged, bill amended,
  ordered reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to authorizing  the  county  of
  Chautauqua  to  impose an additional one-half of one percent or 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.  Item (iv) of 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:
  (iv)  one-half  of  one percent OR THREE-QUARTERS OF ONE PERCENT addi-
tional 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;
  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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08777-07-0

S. 3301--B                          2

New Rochelle; three-quarters of one percent for the counties  of  Dutch-
ess, 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 county of Ontario;
one-half of one percent; one-half of  one  percent  for  the  county  of
Sullivan;  and  ONE-HALF OF ONE PERCENT OR 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 ONE-HALF OF ONE PERCENT OR three-quarters  [or  one-half]  of
one percent rate of tax which such county is authorized to impose pursu-
ant 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 ONE-HALF OF ONE
PERCENT OR 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,  AND THE ADDITIONAL ONE-HALF OF ONE PERCENT OR
THREE-QUARTERS OF ONE PERCENT AUTHORIZED BY SUCH SECTION FOR ALL OR  ANY
OF  THE  PERIOD  BEGINNING  DECEMBER  FIRST, TWO THOUSAND TEN AND ENDING
NOVEMBER THIRTIETH, TWO THOUSAND ELEVEN, the county shall allocate  one-
fifth  of the net collections from [the additional three-quarters of one
percent] SUCH ADDITIONAL RATES 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  popu-
lation  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]  SUCH
ADDITIONAL  RATES as follows: (1) to pay the county's expenses for Medi-
caid and other expenses required by law; (2) to pay for local  road  and
bridge  projects;  (3) for the purposes of capital projects and repaying

S. 3301--B                          3

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.
[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.

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Catharine Young

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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