BILL NUMBER:A9903 REVISED 2/11/10
TITLE OF BILL: An act to amend the tax law, in relation to authorizing
the county of St. Lawrence to impose an additional mortgage recording
tax and providing for the repeal of such provisions upon expiration
thereof
PURPOSE OR GENERAL IDEA OF BILL: To establish a wireless surcharge in
St. Lawrence County in an amount not to exceed thirty cents per access
line on wireless communications services in St. Lawrence County to pay
for operation and maintenance of the. Enhanced 911 Wireless Emergency
Phone System.
SUMMARY OF SPECIFIC PROVISIONS: Section 1 adds a new section 308-y to
the County Law which allows St. Lawrence County to adopt a local law to
impose a surcharge in an amount not to exceed thirty cents per month on
wireless communication services in St. Lawrence County. The surcharge
shall be imposed on each wireless communications device and shall be
reflected and made payable on bills rendered for wireless communications
service that is provided to a customer whose place of primary use is
within the county.
JUSTIFICATION: St. Lawrence County is experiencing severe budgetary
issues relating to absorbing cuts to program from New York State as well
as grappling with increased costs to the Pension Fund. In addition,
reduced revenues from sales tax in a faltering economy, and increased
S T A T E O F N E W Y O R K
________________________________________________________________________
9903
I N A S S E M B L Y
February 9, 2010
___________
Introduced by M. of A. RUSSELL -- Multi-Sponsored by -- M. of A. SCOZZA-
FAVA -- 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
St. Lawrence to impose an additional mortgage recording tax and
providing for the repeal of such provisions upon expiration thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The tax law is amended by adding a new section 253-y to
read as follows:
S 253-Y. RECORDING TAX IMPOSED BY THE COUNTY OF ST. LAWRENCE. 1. ST.
LAWRENCE COUNTY, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY
AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH
COUNTY A TAX OF FIFTY CENTS FOR EACH ONE HUNDRED DOLLARS AND EACH
REMAINING MAJOR FRACTION THEREOF OF PRINCIPAL DEBT OR OBLIGATION WHICH
IS OR UNDER ANY CONTINGENCY MAY BE SECURED AT THE DATE OF EXECUTION
THEREOF, OR AT ANY TIME THEREAFTER, BY A MORTGAGE ON REAL PROPERTY SITU-
ATED WITHIN SUCH COUNTY AND RECORDED ON OR AFTER THE DATE UPON WHICH
SUCH TAX TAKES EFFECT AND A TAX OF FIFTY CENTS ON SUCH MORTGAGE IF THE
PRINCIPAL DEBT OR OBLIGATION WHICH IS OR BY ANY CONTINGENCY MAY BE
SECURED BY SUCH MORTGAGE IS LESS THAN ONE HUNDRED DOLLARS.
2. THE TAXES IMPOSED UNDER THE AUTHORITY OF THIS SECTION SHALL BE
ADMINISTERED AND COLLECTED IN THE SAME MANNER AS THE TAXES IMPOSED UNDER
SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTY-THREE AND PARAGRAPH (B) OF
SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTY-FIVE OF THIS ARTICLE.
EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, ALL THE PROVISIONS OF THIS
ARTICLE RELATING TO OR APPLICABLE TO THE ADMINISTRATION AND COLLECTION
OF THE TAXES IMPOSED BY SUCH SUBDIVISIONS SHALL APPLY TO THE TAXES
IMPOSED UNDER THE AUTHORITY OF THIS SECTION WITH SUCH MODIFICATIONS AS
MAY BE NECESSARY TO ADAPT SUCH LANGUAGE TO THE TAX SO AUTHORIZED. SUCH
PROVISIONS SHALL APPLY WITH THE SAME FORCE AND EFFECT AS IF THOSE
PROVISIONS HAD BEEN SET FORTH IN FULL IN THIS SECTION EXCEPT TO THE
EXTENT THAT ANY PROVISION IS EITHER INCONSISTENT WITH A PROVISION OF
THIS SECTION OR NOT RELEVANT TO THE TAX AUTHORIZED BY THIS SECTION. FOR
PURPOSES OF THIS SECTION, ANY REFERENCE IN THIS ARTICLE TO THE TAX OR
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
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