senate Bill S3996A

Signed By Governor
2011-2012 Legislative Session

Makes permanent Clinton county's authorization to impose an additional rate of sales and compensating use tax

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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, 2011 signed chap.256
Jul 22, 2011 delivered to governor
Jun 14, 2011 returned to senate
passed assembly
home rule request
ordered to third reading rules cal.179
substituted for a6264
May 23, 2011 referred to ways and means
delivered to assembly
passed senate
May 16, 2011 amend by restoring to original print 3996
May 09, 2011 advanced to third reading
May 04, 2011 2nd report cal.
May 03, 2011 1st report cal.477
Mar 11, 2011 referred to investigations and government operations
May 10, 2011 amended on third reading 3996a

Bill Amendments

Original (Active)
A
Original (Active)
A

S3996 - Bill Details

Law Section:
Tax Law
Laws Affected:
Amd §§1210 & 1224, Tax L

S3996 - Bill Texts

view summary

Extends Clilnton county's authorization to impose an additional 1% rate of sales and compensating use tax through November 30, 2013.

view sponsor memo
BILL NUMBER:S3996

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

PURPOSE:
To extend Clinton County's authorization to impose an additional rate
of sales and compensating use tax until November 31, 2013.

SUMMARY OF PROVISIONS:
Section 1 would amend clause 36 of subparagraph (i) of the opening
paragraph of section 1210 of the Tax Law, which authorizes counties
and cities to impose sales and use taxes at specified rates, to
authorize Clinton County to impose an additional 1% rate of such
taxes for the period commencing December 1, 2011, and ending November
30, 2013. Currently the county imposes an additional rate of 1%
through November 30,2013.

Section 2 would amend Tax Law section 1224(cc), which provides that
Clinton County has the sole right to impose the additional 1% rate
of tax, and that such additional rate is not subject to preemption,
to provide that net collections from the additional 1% rate of tax
shall be used by the county solely for county purposes and shall not
be subject to any revenue distribution agreement under Tax Law
section 1262(c).

Section 3 provides that the bill would take effect immediately.

EXISTING LAW:
Section 1210 of the Tax Law authorizes counties and cities to impose
sales and compensating use taxes generally at a rate not to exceed
3%. Pursuant to section 1210(a), a county or city can impose the
"general" sales and use taxes, consisting of the six subdivisions of
section 1105 of the Tax Law, which imposes the State's sales taxes,
and of the related compensating and use taxes in section 1110 of the
Tax Law, which imposes the State's use taxes. Or, pursuant to section
1210(b), a county or a city can impose one or more of the taxes
described in section 1105(b), (d), (e), or (f), which are known as
the "segmented taxes," plus any related use taxes. If a locality
imposes the general sales and use taxes at the maximum rate of 3%, the
State Legislature may authorize the locality to impose such taxes at
an additional rate. Clinton County currently imposes the "general"
sales and use taxes at the rate of 3%, and an additional 1% rate,
for a total rate of 4%.

The amendment of section 1224(cc) merely codifies an unconsolidated
provision in section 4 of Chapter 179 of the Laws of 2007. This
provision ensures that revenues from Clinton County's additional one
percent rate may be retained by the county, to be used for county
purposes.
Otherwise, revenues from the additional rate might be subject to a
revenue sharing agreement the county has with the city of Plattsburgh
under Tax Law section 1262(c).


Section 1210(d) of the Tax Law requires a county or city to enact or
amend its local law, ordinance or resolution imposing an additional
rate of tax and to give notice of such enactment to the Commissioner
of Taxation and Finance at least 90 days before the effective date,
although the Commissioner can waive and reduce such 90 day period to
not less than 30 days if the Commissioner finds it to be consistent
with the Commissioner's duties to do so. Section 1210(e) of the Tax
Law requires a county or city also to file a certified copy of its
local enactment with the State Comptroller, Secretary of State and
county or city clerk, within five days of enactment.

JUSTIFICATION:
Clinton County has requested an authorization from the legislature to
impose an additional one percent sales and compensating use tax above
the standard three percent rate for the period beginning December
1, 2011, and ending November 30, 2013. Revenues from the additional tax
will assist Clinton County in providing essential services, while
maintaining a balanced budget.

LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS:
None to the State.

LOCAL FISCAL IMPLICATIONS:
Approximately $12 million to Clinton County.

EFFECTIVE DATE:
This act shall take effect immediately.

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

    S. 3996                                                  A. 6264

                       2011-2012 Regular Sessions

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

                             March 11, 2011
                               ___________

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

AN ACT to amend the tax law, in relation to authorizing  Clinton  county
  to impose an additional rate 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 126 of the laws of
2009, is amended to read as follows:
  (36) the county of Clinton 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 seven; and (ii)] one percent
additional to the three percent rate authorized above in this  paragraph
for  such  county  for the period beginning December first, two thousand
seven, and ending November thirtieth, two thousand [eleven] THIRTEEN;
  S 2. Subdivision (cc) of section 1224 of the tax law,  as  amended  by
chapter 179 of the laws of 2007, is amended to read as follows:
  (cc)  The  county  of  Clinton shall have the sole right to impose the
additional 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09981-01-1

S. 3996                             2                            A. 6264

this section shall be calculated without reference to the additional one
percent rate of tax which  the  county  of  Clinton  is  authorized  and
empowered  to adopt pursuant to section twelve hundred ten of this arti-
cle.  NET COLLECTIONS FROM ANY ADDITIONAL RATE OF SALES AND COMPENSATING
USE  TAXES  WHICH  THE  COUNTY  MAY  IMPOSE DURING THE PERIOD COMMENCING
DECEMBER FIRST, TWO THOUSAND ELEVEN, AND ENDING NOVEMBER THIRTIETH,  TWO
THOUSAND  THIRTEEN,  PURSUANT TO THE AUTHORITY OF SECTION TWELVE HUNDRED
TEN OF THIS ARTICLE SHALL BE  USED  BY  THE  COUNTY  SOLELY  FOR  COUNTY
PURPOSES  AND SHALL NOT BE SUBJECT TO ANY REVENUE DISTRIBUTION AGREEMENT
ENTERED INTO PURSUANT TO THE AUTHORITY OF  SUBDIVISION  (C)  OF  SECTION
TWELVE HUNDRED SIXTY-TWO OF THIS ARTICLE.
  S 3. This act shall take effect immediately.

S3996A - Bill Details

Law Section:
Tax Law
Laws Affected:
Amd §§1210 & 1224, Tax L

S3996A - Bill Texts

view summary

Extends Clilnton county's authorization to impose an additional 1% rate of sales and compensating use tax through November 30, 2013.

view sponsor memo
BILL NUMBER:S3996A

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

PURPOSE:
To extend Clinton County's authorization to impose an additional rate
of sales and compensating use tax until November 31, 2013.

SUMMARY OF PROVISIONS:
Section 1 would amend clause 36 of subparagraph (i) of the opening
paragraph of section 1210 of the Tax Law, which authorizes counties
and cities to impose sales and use taxes at specified rates, to
authorize Clinton County to impose an additional 1% rate of such
taxes.

Section 2 would amend Tax Law section 1224(cc), which provide that
Clinton County has the sole right to impose the additional 1 % rate
of tax, and that such additional rate is not subject to preemption,
to provided that net collections from the additional 1 % rate of tax
shall be used by the county solely for county purposes and shall not
be subject to any revenue distribution agreement under Tax Law
section 1262(c)

Section 3 provides that the bill would take effect immediately.

EXISTING LAW:
Section 1210 of the Tax Law authorizes counties and cities to impose
sales and compensating use taxes generally at a rate not to exceed
3%. Pursuant to section 1210(a), a county or city can impose the
"general" sales and use taxes, consisting of the six subdivisions of
section 1105 of the Tax Law, which imposes the State's sales taxes,
and of the related compensating and use taxes in section 1110 of the
Tax Law, which imposes the State's use taxes. Or, pursuant to section
1210(b), a county of a city can impose one or more of the taxes
described in section 1105(b), (d), (e), or (f), which are known as
the "segmented taxes," plus any related use taxes. If a locality
imposes the general sales and use taxes at the maximum rate of 3%,
the State Legislature may authorize the locality to impose such taxes
at an additional rate. Clinton County currently imposes the "general"
sales and use taxes at the rate of 3%, and an additional 1% rate,
for a total rate of 4%.

The amendment of section 1224(cc) merely codifies an unconsolidated
provision in section 4 of Chapter 179 of the Laws of 2007. This
provision ensures that revenues from Clinton County's additional one
percent rate may be retained by the county, to be used for county
purposes.

Otherwise, revenues from the additional rate might be subject to a
revenue sharing agreement the county has with the city of Plattsburgh
under Tax Law section 1262(c).


Section 1210(d) of the Tax Law requires a county or city to enact or
amend its local law, ordinance or resolution imposing an additional
rate of tax and to give notice of such enactment to the Commissioner
of Taxation and Finance at least 90 days before the effective date,
although the Commissioner can waive and reduce such 90 day period to
not less than 30 days if the Commissioner finds it to be consistent
with the Commissioner's duties to do so. Section 1210(e) of the Tax
Law requires a county or city also to file a certified copy of its
local enactment with the State Comptroller, Secretary of State and
county or city clerk, within five days of enactment.

JUSTIFICATION:
Clinton County has requested an extension from the legislature to
impose an additional one percent sales and compensating use tax above
the standard three percent rate. Revenues from the additional tax
will assist Clinton County in providing essential services, while
maintaining a balanced budget.

LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS:
None to the State.

LOCAL FISCAL IMPLICATIONS:
Approximately $12 million to Clinton County.

EFFECTIVE DATE:
This act shall take effect immediately.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

    S. 3996--A                                            A. 6264--A
    Cal. No. 477

                       2011-2012 Regular Sessions

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

                             March 11, 2011
                               ___________

IN  SENATE -- Introduced by Sen. LITTLE -- read twice and ordered print-
  ed, and when printed to be committed  to  the  Committee  on  Investi-
  gations  and  Government  Operations  --  reported favorably from said
  committee, ordered to first and second  report,  ordered  to  a  third
  reading,  amended  and  ordered  reprinted, retaining its place in the
  order of third reading

IN ASSEMBLY -- Introduced by M. of A. DUPREY -- read once  and  referred
  to  the  Committee  on  Ways  and  Means -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee

AN  ACT  to amend the tax law, in relation to authorizing Clinton county
  to impose an additional rate 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 126 of  the  laws  of
2009, is amended to read as follows:
  (36)  the county of Clinton 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 seven;  and  (ii)]  one  percent
additional  to the three percent rate authorized above in this paragraph
for such county [for the period beginning December first,  two  thousand
seven, and ending November thirtieth, two thousand eleven];
  S  2.  Subdivision  (cc) of section 1224 of the tax law, as amended by
chapter 179 of the laws of 2007, is amended to read as follows:
  (cc) The county of Clinton shall have the sole  right  to  impose  the
additional  one  percent  rate of tax which such county is authorized to

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09981-02-1

S. 3996--A                          2                         A. 6264--A

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 one
percent  rate  of  tax  which  the  county  of Clinton is authorized and
empowered to adopt pursuant to section twelve hundred ten of this  arti-
cle.  NET COLLECTIONS FROM ANY ADDITIONAL RATE OF SALES AND COMPENSATING
USE  TAXES  WHICH  THE  COUNTY  MAY  IMPOSE PURSUANT TO THE AUTHORITY OF
SECTION TWELVE HUNDRED TEN OF THIS ARTICLE SHALL BE USED BY  THE  COUNTY
SOLELY  FOR  COUNTY  PURPOSES  AND  SHALL  NOT BE SUBJECT TO ANY REVENUE
DISTRIBUTION AGREEMENT ENTERED INTO PURSUANT TO THE AUTHORITY OF  SUBDI-
VISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS ARTICLE.
  S 3. This act shall take effect immediately.

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