NY State Senate Bill 2009-S8214

Senate Bill S8214

2009-2010 Legislative Session

Increases from 3/4% to 1%, the rate of additional sales and compensating use taxes the county of Essex is authorized to impose

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Archive: Last Bill Status - In Senate Committee Rules 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 18, 2010	print number 8214a
Jun 18, 2010	amend and recommit to rules
Jun 16, 2010	referred to rules

Bill Amendments

Original

A (Active)

2009-S8214 - Details

See Assembly Version of this Bill:: A11466
Current Committee:: Senate Rules
Law Section:: Tax Law
Laws Affected:: Amd §§1210 & 1224, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S344, A150
2013-2014: S4531, A6548

2009-S8214 - Summary

Increases from 3/4% to 1%, the rate of additional sales and compensating use taxes the county of Essex is authorized to impose.

2009-S8214 - Sponsor Memo

                                BILL NUMBER:S8214

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

PURPOSE:
To authorize Essex County to impose an additional one percent
rate of sales and compensating use taxes for the period beginning
December 1, 2010, and ending November 30, 2011.

SUMMARY OF PROVISIONS:
Bill section 1 would amend clause (36) of
subparagraph (i) of the opening paragraph of section 1210 of the Tax
Law, to authorize Essex County to impose an additional one percent
rate of sales and compensating use taxes for the period commencing
December 1,2010, and ending November 30, 2011.

Bill section 2 would amend subparagraph (iii) of the opening paragraph
of section 1210 of the Tax Law, regarding the calculation of the
maximum tax rate for preemption purposes under section 1224 of the
Tax Law, to provide that Essex County's additional one percent rate
would be excluded from that calculation.

Bill section 3 would amend subdivision (cc) of section 1224 of the

Tax Law to provide that Essex County has the sole right to impose the
additional one percent rate of tax.

Bill section 4 provides that the bill would take effect December 1,
2010, provided that Essex County would be authorized to adopt and
amend local laws, ordinances or resolutions to impose the additional
rate of tax authorized by this act on or after it becomes law.

EXISTING LAW:
Essex County currently imposes the general three percent
rate of sales and use taxes pursuant to section 1210(a)(1)(i) of
the Tax Law. In addition to its underlying three percent rate, Essex
County currently imposes an additional three-quarters of one percent
rate for the period beginning December 1, 2009, and ending November
30, 2011. Pursuant to section 1224(cc) of the Tax Law, Essex County
has the sole right to impose its additional rate.

JUSTIFICATION:
The Essex County Board of Supervisors has requested
introduction of this legislation to allow the county to impose an
additional one-quarter of one percent rate of sales tax. Due to the
estimated thirty percent increase expected in the 2011 tax levy, the
county is trying to seek additional sources of revenue to balance the
2011 budget. Essex County's current 3 3/4% is not sufficiently
adequate to offset the increased costs. Essex county intends to

direct all additional income to be derived from the additional one
quarter of one percent sales tax increase to go directly to reduce
the real property tax levy.

LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS:
None to the State.

LOCAL FISCAL IMPLICATIONS:
The county estimates this will generate
approximately $1.5 million in revenue

EFFECTIVE DATE:
This act shall take effect immediately, except that
sections two and three of this act shall take effect
December 1, 2010.

2009-S8214 - Bill Text download pdf

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

    S. 8214                                                 A. 11466

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

                              June 16, 2010
                               ___________

IN  SENATE -- Introduced by Sen. LITTLE -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Rules

IN ASSEMBLY -- Introduced by COMMITTEE ON RULES -- (at request of M.  of
  A.  Sayward)  --  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
  Essex  to  impose  an additional one percent of sales and compensating
  use tax

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Clause 36 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 274 of  the  laws  of
2009, is amended to read as follows:
  (36) the county of Essex is hereby further authorized and empowered to
adopt  and  amend  local  laws,  ordinances or resolutions imposing such
taxes at a rate which is: (I) three-quarters of one  percent  additional
to  the  three  percent rate authorized above in this paragraph for such
county for the period beginning  June  first,  two  thousand  four,  and
ending  November thirtieth, two thousand TEN; AND (II) 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,  ESSEX,  Greene, Orleans, Franklin, Herkimer,
Genesee, Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca,
Livingston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schohar-

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

                                                           LBD17766-01-0

S. 8214                             2                           A. 11466

ie, Putnam, Clinton and Onondaga and the cities of Yonkers, Mount Vernon
and New Rochelle; three-quarters of one  percent  for  the  counties  of
Dutchess,  [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 coun-
ty  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 (cc) of section 1224 of the  tax  law,  as  added  by
chapter 139 of the laws of 2004, is amended to read as follows:
  (cc) The county of Essex shall have the sole right to impose the addi-
tional  [three-quarters 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  of  one percent rate of tax which the county of Essex is
authorized and empowered to adopt pursuant to section twelve hundred ten
of this article.
  S 4. This act shall take effect immediately, except that sections  two
and three of this act shall take effect December 1, 2010.

2009-S8214A (ACTIVE) - Details

See Assembly Version of this Bill:: A11466
Current Committee:: Senate Rules
Law Section:: Tax Law
Laws Affected:: Amd §§1210 & 1224, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S344, A150
2013-2014: S4531, A6548

2009-S8214A (ACTIVE) - Summary

Increases from 3/4% to 1%, the rate of additional sales and compensating use taxes the county of Essex is authorized to impose.

2009-S8214A (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S8214A

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

PURPOSE:
To authorize Essex County to impose an additional one percent
rate of sales and compensating use taxes for the period beginning
December 1, 2010, and ending November 30, 2011.

SUMMARY OF PROVISIONS:
Bill section 1 would amend clause (36) of
subparagraph (i) of the opening paragraph of section 1210 of the Tax
Law, to authorize Essex County to impose an additional one percent
rate of sales and compensating use taxes for the period commencing
December 1, 2010, and ending November 30, 2011.

Bill section 2 would amend subparagraph (iii) of the opening paragraph
of section 1210 of the Tax Law, regarding the calculation of the
maximum tax rate for preemption purposes under section 1224 of the
Tax Law, to provide that Essex County's additional one percent rate
would be excluded from that calculation.

Bill section 3 would amend subdivision (cc) of section 1224 of the Tax

Law to provide that Essex County has the sole right to impose the
additional one percent rate of tax.

Bill section 4 provides that the bill would take effect December
1, 2010, provided that Essex County would be authorized to adopt and
amend local laws, ordinances or resolutions to impose the additional
rate of tax authorized by this act on or after it becomes law.

EXISTING LAW:
Essex County currently imposes the general three percent
rate of sales and use taxes pursuant to section 1210(a)(1)(i) of the
Tax Law. In addition to its underlying three percent rate, Essex
County currently imposes an additional three-quarters of one percent
rate for the period beginning December 1, 2009, and ending November
30, 2011. Pursuant to section 1224(cc) of the Tax Law, Essex County
has the sole right to impose its additional rate.

JUSTIFICATION:
The Essex County Board of Supervisors has requested
introduction of this legislation to allow the county to impose an
additional one-quarter of one percent rate of sales tax. Due to the
estimated thirty percent increase expected in the 2011 tax levy, the
county is trying to seek additional sources of revenue to balance the
2011 budget. Essex County's current 3 3/4% is not sufficiently
adequate to offset the increased costs. Essex county intends to

direct all additional income to be derived from the additional one
quarter of one percent sales tax increase to go directly to reduce
the real property tax levy.

LEGISLATIVE HISTORY:
New Bill

FISCAL IMPLICATIONS:
None to the State

LOCAL FISCAL IMPLICATIONS:
The county estimates this will generate
approximately $1.5 million in revenue

EFFECTIVE DATE:
This act shall take effect December 1, 2010; provided
that on and after the date this act shall have become a law, Essex
county shall be authorized to adopt and amend local laws, ordinances,
or resolutions to impose the additional rate of tax authorized by
this act to take effect as provided for in this act.

2009-S8214A (ACTIVE) - Bill Text download pdf

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

    S. 8214--A                                           A. 11466--A

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

                              June 16, 2010
                               ___________

IN  SENATE -- Introduced by Sen. LITTLE -- read twice and ordered print-
  ed, and when printed to be committed to  the  Committee  on  Rules  --
  committee  discharged,  bill amended, ordered reprinted as amended and
  recommitted to said committee

IN ASSEMBLY -- Introduced by COMMITTEE ON RULES -- (at request of M.  of
  A.  Sayward)  --  read  once and referred to the Committee on Ways and
  Means -- 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
  Essex to impose an additional one percent of  sales  and  compensating
  use tax

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Clause 36 of subparagraph (i) of the opening  paragraph  of
section  1210  of  the tax law, as amended by chapter 274 of the laws of
2009, is amended to read as follows:
  (36) the county of Essex is hereby further authorized and empowered to
adopt and amend local laws,  ordinances  or  resolutions  imposing  such
taxes  at  a rate which is [three-quarters of] one percent additional to
the three percent rate authorized above in this paragraph for such coun-
ty for the period beginning [June] DECEMBER first, two  thousand  [four]
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, ESSEX,  Greene,  Orleans,  Franklin,  Herkimer,
Genesee, Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca,
Livingston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schohar-

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

                                                           LBD17766-03-0

S. 8214--A                          2                        A. 11466--A

ie, Putnam, Clinton and Onondaga and the cities of Yonkers, Mount Vernon
and  New  Rochelle;  three-quarters  of  one percent for the counties of
Dutchess, [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 coun-
ty  of  Ontario;  one-half of one percent[;] AND 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  (cc)  of  section 1224 of the tax law, as added by
chapter 139 of the laws of 2004, is amended to read as follows:
  (cc) The county of Essex shall have the sole right to impose the addi-
tional [three-quarters 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 of] one percent rate of tax which the county of Essex is
authorized and empowered to adopt pursuant to section twelve hundred ten
of this article.
  S 4. This act shall take effect December 1, 2010; provided that on and
after the date this act shall have become a law, Essex county  shall  be
authorized  to adopt and amend local laws, ordinances, or resolutions to
impose the additional rate of tax authorized by this act to take  effect
as provided for in this act.

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