senate Bill S4854A

2011-2012 Legislative Session

Authorizes the county of Hamilton to impose an additional 1% of sales and compensating use taxes

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 11, 2012 print number 4854a
amend and recommit to investigations and government operations
Jan 04, 2012 referred to investigations and government operations
Apr 27, 2011 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

S4854 - Bill Details

See Assembly Version of this Bill:
A7272A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§1210, 1223 & 1224, Tax L

S4854 - Bill Texts

view summary

Authorizes the county of Hamilton to impose an additional 1% of sales and compensating use taxes.

view sponsor memo
BILL NUMBER:S4854

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

PURPOSE:
To authorize Hamilton County to impose and additional one
percent rate of sales and compensating use taxes for the period
beginning December 1/ 2011 and ending November 30, 2013.

SUMMARY OF PROVISIONS:
Bill section 1 would add a new clause (41) of
subparagraph (i) of the opening paragraph of section 1210 of the Tax
Law, to authorize Hamilton County to impose an additional one percent
rate of sales and compensating use taxes for the period commencing
December 1, 2011, and ending November 30, 2013.

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 Hamilton County with the authority to impose an
additional one percent.

Bill section 3 would amend subparagraph (a) of section 1223 of the
Tax Law, to include Hamilton County to the list of municipalities
authorized to impose an additional one percent rate of tax above the
three percent rate set in section 1210.

Bill section 4 would add a new subdivision (ii) of section 1224 of the
Tax Law to provide that Hamilton County has the sole right to impose
the additional one percent rate of tax.

Bill section 5 authorizes Hamilton County to adopt and amend local
laws, ordinances or resolutions to impose the additional rate of tax
authorized by this act on December 1, 2011.

Bill section 6 provides the effective date of the bill as immediately.

EXISTING LAW:
Hamilton County currently imposes the general three
percent rate of sales and use taxes pursuant to section 1210(a)(i)
(i) of the Tax Law.

JUSTIFICATION:
The Hamilton County Board of supervisors has requested
introduction of this legislation to allow the county to impose an
additional one percent rate of sales tax. Hamilton County has
continued to suffer under the burden of decreasing state revenues,
and the County has continued to be confronted by increasing mandated
costs. This trend has continuously depleted the County fund balance
and increased property taxes even with significant restructuring and
the elimination of County positions. The county is trying to seek
additional sources of revenue to balance the 2011 budget. Hamilton
County's current 3% sales tax rate is not sufficiently adequate to


offset the increased costs.
Hamilton County intends to direct all additional income to be derived
from the additional 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 $766,000
in revenue.

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. 4854                                                  A. 7272

                       2011-2012 Regular Sessions

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

                             April 27, 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. 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
  Hamilton 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. Subparagraph (i) of the opening paragraph of  section  1210
of the tax law is amended by adding a new clause 41 to read as follows:
  (41) THE COUNTY OF HAMILTON IS HEREBY FURTHER AUTHORIZED AND EMPOWERED
TO  ADOPT  AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH
TAXES AT A RATE THAT IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE
AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR THE PERIOD BEGIN-
NING DECEMBER FIRST, TWO THOUSAND ELEVEN AND ENDING NOVEMBER  THIRTIETH,
TWO THOUSAND THIRTEEN;
  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, Greene, Orleans, Franklin, HAMILTON,  Herkimer,
Genesee, Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca,
Livingston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schohar-
ie, Putnam, Clinton and Onondaga and the cities of Yonkers, Mount Vernon

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10440-01-1

S. 4854                             2                            A. 7272

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  (a)  of section 1223 of the tax law, as amended by
chapter 74 of the laws of 2010, is amended to read as follows:
  (a) No transaction taxable under sections twelve hundred  two  through
twelve  hundred  four  of  this  article shall be taxed pursuant to this
article by any county or by any city located therein, or by both, at  an
aggregate rate in excess of the highest rate set forth in the applicable
subdivision  of  section  twelve  hundred one of this article or, in the
case of any taxes imposed pursuant to the authority  of  section  twelve
hundred  ten  or twelve hundred eleven of this article (other than taxes
imposed by the county of Nassau, Erie,  Steuben,  Cattaraugus,  Suffolk,
Oneida,  Genesee,  Greene, Franklin, HAMILTON, Herkimer, Tioga, Orleans,
Allegany,  Ulster,  Albany,  Rensselaer,  Tompkins,  Wyoming,  Columbia,
Schuyler,  Rockland, Chenango, Monroe, Chemung, Seneca, Sullivan, Wayne,
Livingston, Schenectady, Montgomery, Delaware, Clinton, Niagara,  Yates,
Lewis,  Essex,  Dutchess, Schoharie, Putnam, Chautauqua, Orange, Oswego,
Ontario, Jefferson or Onondaga and by the county  of  Cortland  and  the
city  of Cortland and by the county of Broome and the city of Binghamton
and by the county of Cayuga and the city of Auburn and by the county  of
Otsego and the city of Oneonta and by the county of Madison and the city
of  Oneida  and  by the county of Fulton and the city of Gloversville or
the city of Johnstown as provided in section twelve hundred ten of  this
article)  at a rate in excess of three percent, except that, in the city
of Yonkers, in the city of Mount Vernon, in the city of New Rochelle, in
the city of Fulton and in the city of Oswego, the rate  may  not  be  in
excess of four percent and in the city of White Plains, the rate may not
be in excess of four percent and except that in the city of Poughkeepsie
in  the  county of Dutchess, if such county withdraws from the metropol-
itan commuter transportation district pursuant to section twelve hundred
seventy-nine-b of the public authorities law and if the revenues from  a
three-eighths  percent rate of such tax imposed by such county, pursuant
to the authority of section twelve hundred  ten  of  this  article,  are
required  by  local  laws, ordinances or resolutions to be set aside for
mass transportation purposes, the rate may not be in excess of three and
three-eighths percent.
  S 4. Section 1224 of the tax law is amended by adding a  new  subdivi-
sion (ii) to read as follows:
  (II)  THE  COUNTY  OF HAMILTON 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

S. 4854                             3                            A. 7272

THIS SECTION SHALL BE CALCULATED WITHOUT REFERENCE TO THE ADDITIONAL ONE
PERCENT RATE OF TAX WHICH THE  COUNTY  OF  HAMILTON  IS  AUTHORIZED  AND
EMPOWERED  TO ADOPT PURSUANT TO SECTION TWELVE HUNDRED TEN OF THIS ARTI-
CLE.
  S  5.  Notwithstanding  any other provision of law to the contrary, if
the county of Hamilton enacts or amends a local law, ordinance or resol-
ution to impose, effective on  December  1,  2011,  the  additional  one
percent  additional  rate of sales and compensating use taxes authorized
by this act, such local law, ordinance or resolution shall  take  effect
in  accordance with the provisions of subdivision (d) of section 1210 of
the tax law, except that the minimum notice requirements to the  commis-
sioner  of  taxation  and  finance shall be deemed complied with if such
county mails by certified or registered mail, a certified copy  of  such
local  law,  ordinance  or resolution to such commissioner at his or her
office in Albany on or before November 1, 2011.
  S 6. This act shall take effect immediately.

S4854A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A7272A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§1210, 1223 & 1224, Tax L

S4854A (ACTIVE) - Bill Texts

view summary

Authorizes the county of Hamilton to impose an additional 1% of sales and compensating use taxes.

view sponsor memo
BILL NUMBER:S4854A

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

PURPOSE:
To authorize Hamilton County to impose and additional one percent rate
of sales and compensating use taxes for the period beginning December
1, 2012 and ending November 30, 2013.

SUMMARY OF PROVISIONS:
Bill section 1 would add a new clause (41) of subparagraph (i) of the
opening paragraph of section 1210 of the Tax Law, to authorize
Hamilton County to impose an additional one percent rate of sales and
compensating use taxes for the period commencing December 1, 2012, and
ending November 30, 2013.

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 Hamilton County with the authority to impose an
additional one percent.

Bill section 3 would amend subparagraph (a) of section 1223 of the Tax
Law, to include Hamilton County to the list of municipalities
authorized to impose an additional one percent rate of tax above the
three percent rate set in section 1210.

Bill section 4 would add a new subdivision (ii) of section 1224 of the
Tax Law to provide that Hamilton County has the sole right to impose
the additional one percent rate of tax.

Bill section 5 authorizes Hamilton County to adopt and amend local
laws, ordinances or resolutions to impose the additional rate of tax
authorized by this act on December 1, 2012.

Bill section 6 provides the effective date of the bill.

EXISTING LAW:
Hamilton County currently imposes the general three percent rate of
sales and Use taxes pursuant to section 1210(a)(i)(i) of the Tax Law.

JUSTIFICATION:
The Hamilton County Board of supervisors has requested introduction
of this legislation to allow the county to impose an additional one
percent rate of sales tax. Hamilton County has continued to suffer
under the burden of decreasing state revenues, and the County has
continued to be confronted by increasing mandated Costs. This trend
has continuously depleted the County fund balance and increased

property taxes even with significant restructuring and the
elimination of County positions. The county is trying to seek
additional sources of revenue to balance the 2011 budget. Hamilton
County's current 3% sales tax rate is not sufficiently adequate to
offset the increased costs. Hamilton County intends to direct all
additional income to be derived from the additional one percent sales
tax increase to go directly to reduce the real property tax levy.

LEGISLATIVE HISTORY:
2011: S.4854 Referred to Investigations Government Operations;
A.7272 Ways and Means

FISCAL IMPLICATIONS:
None to the state.

LOCAL FISCAL IMPLICATIONS:;
The County estimates this will generate approximately $766,000 in
revenue.

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. 4854--A                                            A. 7272--A

                       2011-2012 Regular Sessions

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

                             April 27, 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 -- recommitted to the Committee on
  Investigations and Government Operations  in  accordance  with  Senate
  Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

IN ASSEMBLY -- Introduced by M. of A. SAYWARD -- read once and  referred
  to  the Committee on Ways and Means -- recommitted to the Committee on
  Ways and Means in accordance with Assembly Rule 3, sec. 2 -- 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
  Hamilton 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. Subparagraph (i) of the opening paragraph of  section  1210
of the tax law is amended by adding a new clause 41 to read as follows:
  (41) THE COUNTY OF HAMILTON IS HEREBY FURTHER AUTHORIZED AND EMPOWERED
TO  ADOPT  AND AMEND LOCAL LAWS, ORDINANCES OR RESOLUTIONS IMPOSING SUCH
TAXES AT A RATE THAT IS ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE
AUTHORIZED ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY FOR THE PERIOD BEGIN-
NING DECEMBER FIRST, TWO THOUSAND TWELVE AND ENDING NOVEMBER  THIRTIETH,
TWO THOUSAND THIRTEEN;
  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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10440-02-2

S. 4854--A                          2                         A. 7272--A

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, Greene, Orleans, Franklin, HAMILTON,  Herkimer,
Genesee, Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca,
Livingston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schohar-
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 (a) of section 1223 of the tax  law,  as  amended  by
chapter 74 of the laws of 2010, is amended to read as follows:
  (a)  No  transaction taxable under sections twelve hundred two through
twelve hundred four of this article shall  be  taxed  pursuant  to  this
article  by any county or by any city located therein, or by both, at an
aggregate rate in excess of the highest rate set forth in the applicable
subdivision of section twelve hundred one of this  article  or,  in  the
case  of  any  taxes imposed pursuant to the authority of section twelve
hundred ten or twelve hundred eleven of this article (other  than  taxes
imposed  by  the  county of Nassau, Erie, Steuben, Cattaraugus, Suffolk,
Oneida, Genesee, Greene, Franklin, HAMILTON, Herkimer,  Tioga,  Orleans,
Allegany,  Ulster,  Albany,  Rensselaer,  Tompkins,  Wyoming,  Columbia,
Schuyler, Rockland, Chenango, Monroe, Chemung, Seneca, Sullivan,  Wayne,
Livingston,  Schenectady, Montgomery, Delaware, Clinton, Niagara, Yates,
Lewis, Essex, Dutchess, Schoharie, Putnam, Chautauqua,  Orange,  Oswego,
Ontario,  Jefferson  or  Onondaga  and by the county of Cortland and the
city of Cortland and by the county of Broome and the city of  Binghamton
and  by the county of Cayuga and the city of Auburn and by the county of
Otsego and the city of Oneonta and by the county of Madison and the city
of Oneida and by the county of Fulton and the city  of  Gloversville  or
the  city of Johnstown as provided in section twelve hundred ten of this
article) at a rate in excess of three percent, except that, in the  city
of Yonkers, in the city of Mount Vernon, in the city of New Rochelle, in
the  city  of  Fulton  and in the city of Oswego, the rate may not be in
excess of four percent and in the city of White Plains, the rate may not
be in excess of four percent and except that in the city of Poughkeepsie
in the county of Dutchess, if such county withdraws from  the  metropol-
itan commuter transportation district pursuant to section twelve hundred
seventy-nine-b  of the public authorities law and if the revenues from a
three-eighths percent rate of such tax imposed by such county,  pursuant
to  the  authority  of  section  twelve hundred ten of this article, are
required by local laws, ordinances or resolutions to be  set  aside  for
mass transportation purposes, the rate may not be in excess of three and
three-eighths percent.
  S  4.  Section 1224 of the tax law is amended by adding a new subdivi-
sion (ii) to read as follows:

S. 4854--A                          3                         A. 7272--A

  (II) THE COUNTY OF HAMILTON 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
THIS SECTION SHALL BE CALCULATED WITHOUT REFERENCE TO THE ADDITIONAL ONE
PERCENT RATE OF TAX WHICH THE  COUNTY  OF  HAMILTON  IS  AUTHORIZED  AND
EMPOWERED  TO ADOPT PURSUANT TO SECTION TWELVE HUNDRED TEN OF THIS ARTI-
CLE.
  S 5. Notwithstanding any other provision of law to  the  contrary,  if
the county of Hamilton enacts or amends a local law, ordinance or resol-
ution  to  impose,  effective  on  December  1, 2012, the additional one
percent additional rate of sales and compensating use  taxes  authorized
by  this  act, such local law, ordinance or resolution shall take effect
in accordance with the provisions of subdivision (d) of section 1210  of
the  tax law, except that the minimum notice requirements to the commis-
sioner of taxation and finance shall be deemed  complied  with  if  such
county  mails  by certified or registered mail, a certified copy of such
local law, ordinance or resolution to such commissioner at  his  or  her
office in Albany on or before November 1, 2012.
  S 6. This act shall take effect immediately.

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