senate Bill S4096

Signed By Governor
2009-2010 Legislative Session

Extends authorization of the county of Steuben to impose an additional one percent of sales and compensating use taxes until November 30, 2011

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Archive: Last Bill Status - Signed by Governor


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jul 28, 2009 signed chap.284
Jul 17, 2009 delivered to governor
Jun 09, 2009 returned to senate
passed assembly
home rule request
ordered to third reading cal.683
substituted for a7454
Jun 03, 2009 referred to ways and means
delivered to assembly
passed senate
home rule request
May 18, 2009 advanced to third reading
May 13, 2009 2nd report cal.
May 12, 2009 1st report cal.317
Apr 09, 2009 referred to investigations and government operations

Votes

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S4096 - Bill Details

See Assembly Version of this Bill:
A7454
Law Section:
Tax Law

S4096 - Bill Texts

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BILL NUMBER: S4096

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


PURPOSE :
To extend the authorization for Steuben County's additional 1% sales
tax for an additional 2 years.

SUMMARY OF PROVISIONS :
The bill amends sections 1210 and 1262-h of the tax law to extend the
additional 1% Steuben County sales tax from November 30, 2009 to
November 30, 2011.

EXISTING LAW :
Authorizes the County to impose the additional tax until November 30,
2009.

JUSTIFICATION :
Steuben County has had an increase in the County sales tax (from 3% to
4%) since 1992 when the additional 1% was first authorized by the
State Legislature. The original authorization was extended until
November 30, 1997 through the enactment of Chapter 217 of the Laws of
1995, was subsequently extended by Chapter 343 of the laws of 1997,
Chapter 406 of the laws of 1999, Chapter 118 of the Laws of 2001,
Chapter 247 of the laws of 2003 and was subsequently reextended.

The additional 1% sales tax has again been requested by the Steuben
County legislature to alleviate what would otherwise be a
disproportionate tax increase upon real property owners as well as a
potentially major reduction in services. At the County's request, the
bill also adjusts the current statutorily provided allocation formula
from $550,000 to $610,000 annually to the City of Hornell and from
$600,000 to $650,000 annually to the City of Corning. The towns and
villages of Steuben County will continue to receive a proportionate
allotment of $750,000 based upon their respective equalized full value
assessment.

LEGISLATIVE HISTORY :
New Bill.

LOCAL FISCAL IMPLICATIONS :
Approximately 7.2 million dollars of additional revenue generated to
municipalities annually.

EFFECTIVE DATE :
Immediately.
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                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

    S. 4096                                                  A. 7454

                       2009-2010 Regular Sessions

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

                              April 9, 2009
                               ___________

IN  SENATE -- Introduced by Sen. WINNER -- 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. BACALLES -- read once and referred
  to the Committee on Ways and Means

AN  ACT to amend the tax law, in relation to extending the authorization
  of the county of Steuben 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. Clause 26 of subparagraph (i) of the opening  paragraph  of
section  1210  of  the tax law, as amended by chapter 245 of the laws of
2007, is amended to read as follows:
  (26) the county of Steuben 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 for the period
beginning December first, nineteen hundred ninety-two and ending  Novem-
ber thirtieth, two thousand [nine] ELEVEN;
  S  2.  Section 1262-h of the tax law, as amended by chapter 368 of the
laws of 2007, is amended to read as follows:
  S 1262-h. Allocation and distribution  of  net  collections  from  the
additional one percent rate of sales and compensating use taxes in Steu-
ben county. Notwithstanding any provision of law to the contrary, of the
net  collections  received  by  the county of Steuben as a result of the
imposition of the additional one  percent  rate  of  tax  authorized  by
section  twelve hundred ten of this article (a) during the period begin-
ning December first, nineteen hundred ninety-three and  ending  November
thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay
or  cause to be paid to the city of Hornell the sum of two hundred thou-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11023-01-9

S. 4096                             2                            A. 7454

sand dollars, to the city of Corning the sum of three  hundred  thousand
dollars,  and  the sum of five hundred thousand dollars to the towns and
villages of the county of Steuben, on the basis of the ratio  which  the
full  valuation  of  real  property in each town or village bears to the
aggregate full valuation of real  property  in  all  of  the  towns  and
villages  in such area. Of the net collections received by the county of
Steuben as a result of the imposition of  said  additional  one  percent
rate  of  tax  authorized  by section twelve hundred ten of this article
during the period beginning December first, nineteen hundred ninety-four
and ending November thirtieth, nineteen hundred ninety-five, the  county
of  Steuben shall pay or cause to be paid to the city of Hornell the sum
of three hundred thousand dollars, to the city of  Corning  the  sum  of
four  hundred fifty thousand dollars, and the sum of seven hundred fifty
thousand dollars to the towns and villages of the county of Steuben,  on
the basis of the ratio which the full valuation of real property in each
town  or  village bears to the aggregate full valuation of real property
in all of the towns and villages in such area; and (b) during the period
beginning December first, nineteen hundred ninety-five and ending Novem-
ber thirtieth, two thousand seven, the county of Steuben shall  annually
pay  or  cause to be paid to the city of Hornell the sum of five hundred
fifty thousand dollars, to the city of Corning the sum  of  six  hundred
thousand dollars, and the sum of seven hundred fifty thousand dollars to
the  towns  and  villages  of the county of Steuben, on the basis of the
ratio which the full valuation of real property in each town or  village
bears  to  the  aggregate  full valuation of real property in all of the
towns and villages in such area; and during the period beginning  Decem-
ber  first,  two thousand seven and ending November thirtieth, two thou-
sand nine, the county of Steuben shall annually pay or cause to be  paid
to  the  city of Hornell the sum of six hundred ten thousand dollars, to
the city of Corning the sum of six hundred fifty thousand  dollars,  and
the  sum  of  seven  hundred  fifty  thousand  dollars  to the towns and
villages of the county of Steuben, on the basis of the ratio  which  the
full  valuation  of  real  property in each town or village bears to the
aggregate full valuation of real  property  in  all  of  the  towns  and
villages  in  such area; AND DURING THE PERIOD BEGINNING DECEMBER FIRST,
TWO THOUSAND NINE AND ENDING NOVEMBER THIRTIETH,  TWO  THOUSAND  ELEVEN,
THE COUNTY OF STEUBEN SHALL ANNUALLY PAY OR CAUSE TO BE PAID TO THE CITY
OF HORNELL THE SUM OF SEVEN HUNDRED TEN THOUSAND DOLLARS, TO THE CITY OF
CORNING  THE  SUM  OF SEVEN HUNDRED TEN THOUSAND DOLLARS, AND THE SUM OF
SEVEN HUNDRED FIFTY THOUSAND DOLLARS TO THE TOWNS AND  VILLAGES  OF  THE
COUNTY OF STEUBEN, ON THE BASIS OF THE RATIO WHICH THE FULL VALUATION OF
REAL  PROPERTY IN EACH TOWN OR VILLAGE BEARS TO THE AGGREGATE FULL VALU-
ATION OF REAL PROPERTY IN ALL OF THE TOWNS AND VILLAGES IN SUCH AREA.
  S 3. This act shall take effect immediately.

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