Assembly Bill A7254A

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

                                 7254--A

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                             April 21, 2011
                               ___________

Introduced  by M. of A. SCHIMMINGER, SCHROEDER -- 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 the imposition of additional
  rates of sales and compensating use taxes by Erie County and to repeal
  section 1210-D of the tax law in relation thereto

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

  Section  1.  Clause  4 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 266 of  the  laws  of
2010, is amended to read as follows:
  (4)  the  county of Erie is hereby further authorized and empowered to
adopt and amend local laws,  ordinances  or  resolutions  imposing  such
taxes (I) at a rate which is one percent additional to the three percent
rate  authorized  above in this paragraph for such county for the period
beginning January tenth, nineteen hundred eighty-eight and ending Novem-
ber thirtieth, two thousand [eleven] THIRTEEN; AND (II) AT A RATE  WHICH
IS  THREE-QUARTERS  OF  ONE PERCENT ADDITIONAL TO THE THREE PERCENT RATE
AUTHORIZED ABOVE IN THIS PARAGRAPH, AND WHICH IS ALSO ADDITIONAL TO  THE
ONE  PERCENT  RATE ALSO AUTHORIZED ABOVE IN THIS CLAUSE FOR SUCH COUNTY,
FOR THE PERIOD BEGINNING DECEMBER FIRST, TWO THOUSAND ELEVEN, AND ENDING
NOVEMBER THIRTIETH, TWO THOUSAND THIRTEEN;
  S 2. Section 1210-D of the tax law is REPEALED.
  S 3. Subdivision (e) of section 1224 of the tax law, as added by chap-
ter 985 of the laws of 1984, is amended to read as follows:
  (e) The county of Erie shall have the sole right to impose  the  addi-
tional one percent rate AND THE ADDITIONAL 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] RATES of tax shall be [an] IN addition to  any  other  tax  which

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10580-04-1
              

A. 7254--A                          2

such  county  may  impose or may be imposing pursuant to this article or
any other law and such additional [rate]  RATES  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  AND  THE ADDITIONAL THREE-QUARTERS OF ONE PERCENT RATE of
tax which the county of Erie is authorized and empowered to adopt pursu-
ant to section twelve hundred ten OF THIS ARTICLE.
  S 4. Section 1262-q of the tax law, as amended by chapter 266  of  the
laws of 2010, is amended to read as follows:
  S  1262-q.  Erie  county-disposition  of  net collections from the one
percent [rate] AND THE THREE-QUARTERS OF ONE PERCENT RATES of sales  and
compensating  use  taxes in excess of three percent. Notwithstanding any
provision of law to the contrary[,  if]:  (1)  IF  the  county  of  Erie
imposes  the  additional  one percent rate of sales and compensating use
taxes authorized by ITEM (I) OF CLAUSE (4) OF SUBPARAGRAPH  (I)  OF  THE
OPENING  PARAGRAPH  OF section twelve hundred ten of this article during
the period beginning January first, two thousand seven,  or  thereafter,
the  county  shall  allocate each calendar year the first twelve million
five hundred thousand dollars of  the  net  collections  from  such  one
percent  rate  to  the cities of such county and the area in such county
outside its cities to be applied or distributed in the same  manner  and
proportion  as  the net collections for such cities and area are applied
or distributed under the revenue  distribution  agreement  entered  into
pursuant  to  the authority of subdivision (c) of section twelve hundred
sixty-two of this part in effect on January first, two thousand six, and
subject  to  all  provisions  of  such  agreement  governing   the   net
collections  for  such cities and area and shall retain the remainder of
such net collections for any county purpose.
  (2) NET COLLECTIONS FROM THE ADDITIONAL THREE-QUARTERS OF ONE  PERCENT
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 ITEM (II) OF CLAUSE (4) OF SUBPARAGRAPH (I) OF THE  OPENING
PARAGRAPH 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 THE COUNTY ENTERED INTO PURSUANT  TO  THE
AUTHORITY OF SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF THIS
PART.
  S 5. This act shall take effect immediately, provided that section two
of this act shall take effect December first, two thousand eleven.