NY State Senate Bill 2009-S5663

Senate Bill S5663

2009-2010 Legislative Session

Extends from November 30, 2009 to November 30, 2011, the expiration of the authority of the county of Chautauqua to impose additional 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2010	referred to investigations and government operations
May 27, 2009	referred to investigations and government operations

2009-S5663 (ACTIVE) - Details

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

2009-S5663 (ACTIVE) - Summary

Extends from November 30, 2009 to November 30, 2010, the expiration of the authority of the county of Chautauqua to impose an additional 3/4% sales and use taxes; authorizes such county to impose an additional 1/2% sales and use taxes from December 1, 2010 until November 30, 2011.

2009-S5663 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S5663

 TITLE OF BILL :

An act to amend the tax law, in relation to the imposition of
additional sales and compensating use taxes by the county of
Chautauqua


 PURPOSE :

The purpose of this legislation is to extend the authorization for
Chautauqua County's sales tax rate of 3.75% until November 30, 2010,
to authorize Chautauqua County to have a sales tax rate of 3.5% until
November 30, 2011, and to continue the authorization for the
allocation of one-fifth of the net collections from the additional
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 for one year.

 SUMMARY OF PROVISIONS :

Amends sections 1210, 1224, 1262 of the tax law, as amended by chapter
468 of the laws of 2007.

 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 sales tax as
provided for in Chapter 468 of 2007 at a reduced rate of 3.75% and the
elimination of the County's sales tax on home heating fuels for one
year, after which time it authorizes the county to have a sales tax
rate of 3.5% while continuing the elimination of the home heating fuel
tax for the second year.

The legislation also provides for the allocation of one-fifth of the
net collections from the additional sales tax to the municipalities
based upon population until November 30, 2011.

 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 at .75% for one year, until November 30, 2010 and lowers the
amount of additional sales tax rate authorized to .5% for the second
year.

 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, except that sections two,
three and five of this act shall take effect December 1, 2010.

2009-S5663 (ACTIVE) - Bill Text download pdf

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

                                  5663

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                              May 27, 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 the imposition of additional
  sales and compensating use taxes by the county of Chautauqua

  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-
quarters  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] 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;
  S  2.  Subparagraph  (iii) of the opening paragraph of section 1210 of
the tax law, as amended by chapter 65 of the laws of 2008, 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,

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08777-04-9

S. 5663                             2

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 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 AND CHAUTAUQUA;
one-eighth of one percent for the county of  Ontario;  one-half  of  one
percent and one-half of one percent for the county of Sullivan;
  S  3.  Subdivision  (ee) of section 1224 of the tax law, as amended by
chapter 468 of the laws of 2007, is amended to read as follows:
  (ee) The county of Chautauqua shall have the sole right to impose  the
additional  [three-quarters]  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]  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 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
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] TEN, 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 respec-
tive 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 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 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

S. 5663                             3

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 county sepa-
rate  and  apart  from  any other funds and accounts of the county to be
used for purposes above described.
  S 5. Section 1262-o of the tax law, as amended by section four of this
act, 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, [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
thirtieth, two thousand ten, AND THE ADDITIONAL ONE-HALF OF ONE  PERCENT
RATE  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] 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 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] 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 capi-
tal 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  county  separate  and  apart from any other funds and
accounts of the county to be used for purposes above described.
  S 6. 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 7. This act shall take effect immediately, except that sections two,
three and five of this act shall take effect December 1, 2010.

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