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.